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 107.4 (%).Trend:Increase 50.04% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.54 (%).Trend:Increase 5.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.73 (%).Trend:Decrease 51.8% than previous quarter

Overall: decreasing (-49.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 160.41 (%).Trend:Decrease 16.61% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 789.35 (%).Trend:Increase 392.08% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 313.39 (%).Trend:Decrease 60.3% than previous quarter

Overall: increasing (95.37%). 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 -8813.55 (%).Trend:Decrease 25.55% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11088.36 (%).Trend:Increase 25.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4690.86 (%).Trend:Decrease 57.7% than previous quarter

Overall: increasing (-46.78%). 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 -1388.18 (%).Trend:Increase 2.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -760.79 (%).Trend:Decrease 45.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -762.96 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (-45.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased from Q3 2020 to Q2 2021, then increased significantly in Q1 2021, before decreasing again in Q2 2021. Current assets on revenue increased significantly in Q1 2021, before decreasing again in Q2 2021. Cost efficiency also exhibits high variability. The ratio of retained earnings to revenue decreased from Q3 2020 to Q2 2021, then increased and decreased again in Q1 and Q2 2021, respectively. Investment efficiency shows a similar pattern of substantial fluctuation. Retained earnings on assets have varied greatly across the reporting periods.