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 38.29 (%).Trend:Decrease 44.11% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 137.93 (%).Trend:Increase 260.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 85.2 (%).Trend:Decrease 38.23% than previous quarter

Overall: increasing (122.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 118.73 (%).Trend:Decrease 69.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 344.91 (%).Trend:Increase 190.5% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 111.27 (%).Trend:Decrease 67.74% than previous quarter

Overall: decreasing (-6.28%). 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 336.74 (%).Trend:Decrease 26.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 987.03 (%).Trend:Increase 193.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 500.43 (%).Trend:Decrease 49.3% than previous quarter

Overall: increasing (48.61%). 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 36.15 (%).Trend:Increase 8.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 39.41 (%).Trend:Increase 9.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 42.19 (%).Trend:Increase 7.05% than previous quarter

Overall: increasing (16.71%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 14.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -2.55 (USD).Trend:Decrease 118.21% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.62 (USD).Trend:Decrease 75.69% than previous quarter

Overall: decreasing (-104.43%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically in Q1 2021, then decreased in Q2, indicating instability.  Current assets on revenue also saw significant swings, decreasing overall.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a similar pattern of large increases and decreases, suggesting a volatile revenue stream. Investment efficiency, as measured by retained earnings on assets, displays a steadier, albeit still fluctuating, upward trend.  Earnings per share show a significant decline across the period.  Overall, the financial performance exhibits high variability and a potential need for more stable revenue streams.