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 25.41 (%).Trend:Decrease 26.13% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 74.56 (%).Trend:Increase 193.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.52 (%).Trend:Decrease 49.68% than previous quarter

Overall: increasing (47.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 31.96 (%).Trend:Decrease 19.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 95.83 (%).Trend:Increase 199.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 50.79 (%).Trend:Decrease 47.0% than previous quarter

Overall: increasing (58.92%). 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 20.0 (%).Trend:Decrease 29.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -54.55 (%).Trend:Decrease 372.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -22.6 (%).Trend:Decrease 58.57% than previous quarter

Overall: decreasing (-213.0%). 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 6.66 (%).Trend:Increase 4.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -6.64 (%).Trend:Decrease 199.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.61 (%).Trend:Decrease 15.51% than previous quarter

Overall: decreasing (-184.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.27 (USD).Trend:Increase 49.41% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 91.34% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.61 (USD).Trend:Increase 454.55% than previous quarter

Overall: decreasing (-51.97%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased dramatically in Q1 2021, then decreased, but overall trend is increasing. Current assets on revenue also show a similar pattern, rising sharply in Q1 2021 before decreasing. Cost efficiency reveals a significant decline in the ratio of retained earnings to revenue. Invest efficiency demonstrates a substantial decrease in retained earnings on assets. Earnings per share decreased initially, then increased substantially, but the overall trend is down.  Significant fluctuations across all metrics indicate potential instability in the company's financial performance.