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 26.42 (%).Trend:Increase 4.59% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 163.86 (%).Trend:Increase 520.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.04 (%).Trend:Decrease 78.62% than previous quarter

Overall: increasing (32.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 44.72 (%).Trend:Decrease 19.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 217.87 (%).Trend:Increase 387.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 67.6 (%).Trend:Decrease 68.97% than previous quarter

Overall: increasing (51.16%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.41 (%).Trend:Decrease 0.55% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.67 (%).Trend:Increase 78.74% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.38 (%).Trend:Decrease 34.02% than previous quarter

Overall: increasing (17.93%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Retained Earning on Assets
Earning Per Share


Working capital efficiency shows significant fluctuations in both liabilities and current assets on revenue from Q3 2020 to Q2 2021. Liabilities increased substantially then decreased sharply, while current assets saw large increases and decreases. Cost efficiency shows a fluctuating SG&A expense ratio, trending downward overall.