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 51.11 (%).Trend:Decrease 19.9% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 127.36 (%).Trend:Increase 149.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 94.55 (%).Trend:Decrease 25.76% than previous quarter

Overall: increasing (84.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 44.43 (%).Trend:Decrease 24.9% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 106.55 (%).Trend:Increase 139.82% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 116.77 (%).Trend:Increase 9.59% than previous quarter

Overall: increasing (162.82%). 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 -288.03 (%).Trend:Decrease 27.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -585.14 (%).Trend:Increase 103.15% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -304.43 (%).Trend:Decrease 47.97% than previous quarter

Overall: decreasing (5.69%). 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 -76.41 (%).Trend:Increase 1.15% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -77.42 (%).Trend:Increase 1.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -69.08 (%).Trend:Decrease 10.77% than previous quarter

Overall: increasing (-9.59%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in liabilities on revenue, decreasing from 51.11% in Q3 2020 to 94.55% in Q2 2021, then increasing slightly to 127.36% in Q1 2021. Current assets on revenue also exhibit significant fluctuation, increasing from 44.43% in Q3 2020 to 106.55% in Q1 2021, then decreasing to 116.77% in Q2 2021. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a significant decrease overall, fluctuating greatly. Investment efficiency, measured by retained earnings on assets, shows an overall slight increase but significant fluctuation throughout the period.