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 69.57 (%).Trend:Decrease 34.98% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 198.9 (%).Trend:Increase 185.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97.74 (%).Trend:Decrease 50.86% than previous quarter

Overall: increasing (40.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 124.11 (%).Trend:Decrease 33.4% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 346.66 (%).Trend:Increase 179.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 173.37 (%).Trend:Decrease 49.99% than previous quarter

Overall: increasing (39.69%). 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 -73.18 (%).Trend:Decrease 35.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -178.37 (%).Trend:Increase 143.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -92.18 (%).Trend:Decrease 48.32% than previous quarter

Overall: decreasing (25.96%). 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 -39.02 (%).Trend:Decrease 1.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -36.17 (%).Trend:Decrease 7.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -38.51 (%).Trend:Increase 6.47% than previous quarter

Overall: increasing (-1.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency demonstrates significant volatility. Liabilities on revenue increased from Q3 2020 to Q1 2021, then decreased in Q2 and Q3 2021.  Current assets on revenue show a similar pattern. Cost efficiency, measured by the ratio of retained earnings to revenue, is trending downward with large fluctuations. Investment efficiency, using retained earnings on assets, exhibits a slight overall upward trend, although with considerable swings.