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 26.75 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 119.95 (%).Trend:Increase 348.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 60.93 (%).Trend:Decrease 49.2% than previous quarter

Overall: increasing (127.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 26.86 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 114.29 (%).Trend:Increase 325.5% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 53.03 (%).Trend:Decrease 53.6% than previous quarter

Overall: increasing (97.43%). 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 -121.54 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -456.27 (%).Trend:Increase 275.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -237.86 (%).Trend:Decrease 47.87% than previous quarter

Overall: decreasing (95.71%). 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 -46.62 (%).Trend:Increase 10.16% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -50.69 (%).Trend:Increase 8.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -53.05 (%).Trend:Increase 4.66% than previous quarter

Overall: decreasing (13.79%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.69 (USD).Trend:Decrease 49.64% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.59 (USD).Trend:Decrease 185.51% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.04 (USD).Trend:Increase 76.27% than previous quarter

Overall: decreasing (-250.72%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, significant fluctuations are observed. Liabilities and current assets on revenue show overall increases (127.78% and 97.43%), while retained earnings to revenue decreased (95.71%) and retained earnings on assets decreased (13.79%).  Earnings per share experienced a substantial decrease (-250.72%), indicating a serious issue needing immediate attention.