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 41.31 (%).Trend:Decrease 24.15% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 112.11 (%).Trend:Increase 171.39% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.87 (%).Trend:Decrease 51.06% than previous quarter

Overall: increasing (32.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 54.55 (%).Trend:Decrease 25.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 150.46 (%).Trend:Increase 175.82% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 74.23 (%).Trend:Decrease 50.66% than previous quarter

Overall: increasing (36.08%). 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 39.16 (%).Trend:Decrease 33.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 96.32 (%).Trend:Increase 145.97% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 47.25 (%).Trend:Decrease 50.94% than previous quarter

Overall: increasing (20.66%). 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 26.56 (%).Trend:Decrease 0.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 26.77 (%).Trend:Increase 0.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 26.84 (%).Trend:Increase 0.26% than previous quarter

Overall: increasing (1.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.7 (USD).Trend:Decrease 11.46% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.4 (USD).Trend:Decrease 123.53% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.01 (USD).Trend:Increase 152.5% than previous quarter

Overall: increasing (-159.41%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal significant volatility in working capital efficiency metrics. Liabilities and current assets on revenue fluctuate dramatically. Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows substantial variations.  Investment efficiency, however, demonstrates a small, steady upward trend in retained earnings on assets. Earnings per share show considerable fluctuations, with a notable decrease in Q1 2021, followed by a period of increase and then a decline in Q1 2022.