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 26.45 (%).Trend:Decrease 37.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 71.07 (%).Trend:Increase 168.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.63 (%).Trend:Decrease 49.87% than previous quarter

Overall: increasing (34.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 41.93 (%).Trend:Decrease 54.56% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 92.36 (%).Trend:Increase 120.27% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 54.1 (%).Trend:Decrease 41.42% than previous quarter

Overall: increasing (29.02%). 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 -16.71 (%).Trend:Increase 516.61% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -75.07 (%).Trend:Increase 349.25% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -35.24 (%).Trend:Decrease 53.06% than previous quarter

Overall: decreasing (110.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.75 (%).Trend:Decrease 4.36% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.74 (%).Trend:Decrease 10.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.16 (%).Trend:Decrease 1.72% than previous quarter

Overall: decreasing (-12.16%). Fluctuation: **Little** (low variation).


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 -23.63 (%).Trend:Increase 1093.43% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -42.27 (%).Trend:Increase 78.88% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -36.28 (%).Trend:Decrease 14.17% than previous quarter

Overall: decreasing (53.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.36 (USD).Trend:Decrease 32.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.7 (USD).Trend:Increase 98.53% than previous quarter

Overall: increasing (35.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency exhibits high variability. Liabilities on revenue increased sharply in Q1 2021, then decreased substantially before rising again in Q1 2022.  Current assets on revenue follow a similar volatile pattern. Cost efficiency is notable for a steady decrease in the SG&A expense ratio, but the ratio of retained earnings to revenue displays significant, erratic changes. Investment efficiency is consistently decreasing with substantial fluctuations. Earnings per share shows significant variation, with both positive and negative trends.