Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 3: Liabilities on Revenue 28.61 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 64.2 (%).Trend:Increase 124.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31.08 (%).Trend:Decrease 51.59% than previous quarter

Overall: increasing (8.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 39.05 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 103.22 (%).Trend:Increase 164.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 52.55 (%).Trend:Decrease 49.09% than previous quarter

Overall: increasing (34.57%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -302.01 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -769.05 (%).Trend:Increase 154.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -379.81 (%).Trend:Decrease 50.61% than previous quarter

Overall: decreasing (25.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 3: Retained Earning on Assets -111.51 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -113.82 (%).Trend:Increase 2.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -114.89 (%).Trend:Increase 0.94% than previous quarter

Overall: decreasing (3.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -12.27 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.08 (USD).Trend:Decrease 100.65% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.16 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (-101.3%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows substantial variation. Liabilities on revenue increased from Q3 2020 to Q1 2021, then decreased in Q2 2021. Current assets on revenue also saw a notable increase from Q3 2020 to Q1 2021, followed by a substantial decrease in Q2 2021. Cost efficiency, as indicated by the ratio of retained earnings to revenue, decreased overall with substantial fluctuations. Invest efficiency, measured by retained earnings on assets, decreased slightly, demonstrating significant but less drastic fluctuations. Earning per share saw an increase overall, but with considerable variation, and an initial negative value.