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 62.95 (%).Trend:Decrease 14.71% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 117.25 (%).Trend:Increase 86.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.72 (%).Trend:Decrease 44.8% than previous quarter

Overall: increasing (2.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 69.63 (%).Trend:Decrease 18.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 153.85 (%).Trend:Increase 120.95% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 73.51 (%).Trend:Decrease 52.22% than previous quarter

Overall: increasing (5.57%). 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 44.7 (%).Trend:Decrease 1.84% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.14 (%).Trend:Decrease 16.91% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.22 (%).Trend:Decrease 5.17% than previous quarter

Overall: decreasing (-21.21%). Fluctuation: **Neutral** (moderate 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. Liabilities on revenue increased sharply in Q1 2021, then decreased substantially in subsequent quarters, ultimately ending slightly higher than the starting point. Current assets on revenue similarly exhibited substantial volatility, peaking in Q1 2021, before decreasing in the following quarters.  Cost efficiency shows a steady, albeit slight, decrease in the SG&A expense ratio.  Investment efficiency data is incomplete.