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 49.56 (%).Trend:Decrease 31.4% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 129.01 (%).Trend:Increase 160.31% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.31 (%).Trend:Decrease 47.83% than previous quarter

Overall: increasing (35.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 125.77 (%).Trend:Decrease 36.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 294.15 (%).Trend:Increase 133.88% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 142.4 (%).Trend:Decrease 51.59% than previous quarter

Overall: increasing (13.22%). 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 47.06 (%).Trend:Decrease 35.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 108.52 (%).Trend:Increase 130.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 58.68 (%).Trend:Decrease 45.93% than previous quarter

Overall: increasing (24.69%). 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 22.75 (%).Trend:Decrease 5.44% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 22.26 (%).Trend:Decrease 2.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.4 (%).Trend:Increase 5.12% than previous quarter

Overall: increasing (2.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.82 (USD).Trend:Increase 41.38% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 90.24% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.38 (USD).Trend:Decrease 575.0% than previous quarter

Overall: increasing (-146.34%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased significantly in Q1 2021, then decreased in Q2 and Q3 2021, resulting in a net increase of 35.82%.  Current assets on revenue also exhibited substantial fluctuation, increasing in Q1 2021 and decreasing in Q2 and Q3 2021, resulting in a net increase of 13.22%.  Cost efficiency, as measured by the ratio of retained earnings to revenue, displays significant volatility with similar patterns to working capital metrics, overall increasing by 24.69%.  Investment efficiency, as measured by retained earnings on assets, is increasing slightly overall, with minor fluctuation. Earnings per share show significant increases and decreases, resulting in a net increase of -146.34%.