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 28.58 (%).Trend:Decrease 26.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 78.56 (%).Trend:Increase 174.88% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.33 (%).Trend:Decrease 51.21% than previous quarter

Overall: increasing (34.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 40.27 (%).Trend:Decrease 34.44% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 117.2 (%).Trend:Increase 191.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 59.17 (%).Trend:Decrease 49.51% than previous quarter

Overall: increasing (46.93%). 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 34.09 (%).Trend:Decrease 34.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 64.18 (%).Trend:Increase 88.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 29.61 (%).Trend:Decrease 53.86% than previous quarter

Overall: decreasing (-13.14%). 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 40.79 (%).Trend:Decrease 2.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.22 (%).Trend:Decrease 25.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 29.71 (%).Trend:Decrease 1.69% than previous quarter

Overall: decreasing (-27.16%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


The period from Q3 2020 to Q2 2021 shows substantial increases in liabilities on revenue (34.11%) and current assets on revenue (46.93%), both characterized by significant volatility.  In contrast, the ratio of retained earnings to revenue experienced a decrease (-13.14%), also showing significant variation.  Retained earnings on assets also decreased (-27.16%) with moderate fluctuation.  Data for SG&A expense ratio and earnings per share are unavailable.