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 41.26 (%).Trend:Decrease 32.32% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 109.39 (%).Trend:Increase 165.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.14 (%).Trend:Decrease 54.16% than previous quarter

Overall: increasing (21.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 135.85 (%).Trend:Decrease 27.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 478.84 (%).Trend:Increase 252.48% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 229.58 (%).Trend:Decrease 52.05% than previous quarter

Overall: increasing (69.0%). 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 -35.42 (%).Trend:Decrease 41.91% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -44.6 (%).Trend:Increase 25.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -14.98 (%).Trend:Decrease 66.41% than previous quarter

Overall: increasing (-57.71%). 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 -19.0 (%).Trend:Decrease 14.99% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -7.34 (%).Trend:Decrease 61.37% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.02 (%).Trend:Decrease 31.61% than previous quarter

Overall: increasing (-73.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.69 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.59 (USD).Trend:Decrease 185.51% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.14 (USD).Trend:Increase 93.22% than previous quarter

Overall: increasing (-265.22%). Fluctuation: **Significant** (high variation).



Working capital efficiency displays significant fluctuations, as liabilities on revenue fall, then rise drastically, followed by a significant decrease.  Current assets show a comparable pattern, increasing sharply and then decreasing in the following periods. Cost efficiency demonstrates a significant overall increase in retained earnings to revenue with substantial variations.  Investment efficiency shows a clear decreasing pattern in retained earnings on assets across the period. Earnings per share, though volatile, show a notable overall upward trend, with large variations in quarter-to-quarter changes.