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 60.79 (%).Trend:Decrease 54.98% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 238.99 (%).Trend:Increase 293.14% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80.33 (%).Trend:Decrease 66.39% than previous quarter

Overall: increasing (32.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 77.45 (%).Trend:Decrease 26.72% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 308.25 (%).Trend:Increase 298.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 113.33 (%).Trend:Decrease 63.23% than previous quarter

Overall: increasing (46.33%). 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 -7.73 (%).Trend:Decrease 33.19% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 174.34 (%).Trend:Decrease 2355.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 89.49 (%).Trend:Decrease 48.67% than previous quarter

Overall: increasing (-1257.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.24 (%).Trend:Decrease 1.98% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.18 (%).Trend:Decrease 12.12% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.67 (%).Trend:Decrease 2.3% than previous quarter

Overall: decreasing (-14.14%). 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 -3.01 (%).Trend:Increase 0.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 22.36 (%).Trend:Decrease 842.86% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 26.14 (%).Trend:Increase 16.91% than previous quarter

Overall: increasing (-968.44%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.17 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 135.29% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.22 (USD).Trend:Increase 266.67% than previous quarter

Overall: increasing (-229.41%). Fluctuation: **Significant** (high variation).



Working capital efficiency in 2020-2021 demonstrates significant volatility. Liabilities on revenue increased by over 290% in Q1 2021, then fell substantially, indicating instability. Current assets on revenue followed a similar volatile trend, increasing drastically in Q1 2021 and then decreasing significantly. Cost efficiency shows similarly substantial variation in the ratio of retained earnings to revenue, from negative values to large increases and decreases. SG&A expense ratio displays a mild, steady decrease.  Investment efficiency exhibits significant fluctuations in retained earnings on assets, with substantial increases and decreases. Earnings per share also show significant variation, exhibiting increases and decreases.