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 32.08 (%).Trend:Decrease 30.65% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 91.86 (%).Trend:Increase 186.35% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.01 (%).Trend:Decrease 47.74% than previous quarter

Overall: increasing (49.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 99.45 (%).Trend:Decrease 30.05% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 299.6 (%).Trend:Increase 201.26% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 135.55 (%).Trend:Decrease 54.76% than previous quarter

Overall: increasing (36.3%). 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 240.52 (%).Trend:Decrease 27.07% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 772.23 (%).Trend:Increase 221.07% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 385.47 (%).Trend:Decrease 50.08% than previous quarter

Overall: increasing (60.27%). 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 107.88 (%).Trend:Increase 2.7% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 109.98 (%).Trend:Increase 1.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 114.39 (%).Trend:Increase 4.01% than previous quarter

Overall: increasing (6.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.01 (USD).Trend:Decrease 114.29% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.08 (USD).Trend:Decrease 900.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.13 (USD).Trend:Increase 62.5% than previous quarter

Overall: increasing (-1400.0%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2020 to Q2 2021 indicates substantial fluctuation in working capital efficiency, with both liabilities and current assets on revenue exhibiting increasing trends but with significant quarter-to-quarter variation. Cost efficiency (ratio of retained earnings to revenue) is trending upward but displaying large fluctuations.  Investment efficiency, as reflected by retained earnings on assets, shows a positive upward trend with little variation.  Earnings per share also display an increasing trend, but with notable quarter-to-quarter variability. These metrics point to significant internal factors impacting the company's financial performance during this period.