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 33.06 (%).Trend:Decrease 44.99% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 76.43 (%).Trend:Increase 131.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.87 (%).Trend:Decrease 49.14% than previous quarter

Overall: increasing (17.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 159.57 (%).Trend:Decrease 40.99% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 294.3 (%).Trend:Increase 84.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 143.46 (%).Trend:Decrease 51.25% than previous quarter

Overall: decreasing (-10.1%). 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 -252.6 (%).Trend:Decrease 38.68% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -596.04 (%).Trend:Increase 135.96% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -273.21 (%).Trend:Decrease 54.16% than previous quarter

Overall: decreasing (8.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.84 (%).Trend:Decrease 9.27% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.77 (%).Trend:Decrease 11.88% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Increase 3.91% than previous quarter

Overall: decreasing (-8.44%). Fluctuation: **Little** (low variation).


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 -39.09 (%).Trend:Increase 5.82% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -45.19 (%).Trend:Increase 15.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -45.32 (%).Trend:Increase 0.29% than previous quarter

Overall: decreasing (15.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.21 (USD).Trend:Decrease 79.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.32 (USD).Trend:Increase 52.38% than previous quarter

Overall: increasing (-68.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased by nearly half in Q3 2020, then significantly increased, before decreasing again in Q2 2021. Current assets on revenue decreased by over 40% in Q3 2020, then increased dramatically before declining further. Cost efficiency shows a consistent downward trend in the ratio of retained earnings to revenue, despite fluctuations. SG&A expense ratio displays a decreasing trend with low variation. Invest efficiency shows a decreasing retained earning on assets with significant swings. Earning per share shows fluctuating negative values with large changes. The company's financial health from Q3 2020 to Q2 2021 exhibits significant instability.