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 77.47 (%).Trend:Decrease 33.93% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 307.47 (%).Trend:Increase 296.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 121.09 (%).Trend:Decrease 60.62% than previous quarter

Overall: increasing (56.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 96.97 (%).Trend:Decrease 33.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 399.13 (%).Trend:Increase 311.6% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 158.75 (%).Trend:Decrease 60.23% than previous quarter

Overall: increasing (63.71%). 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 18.78 (%).Trend:Decrease 31.78% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 64.08 (%).Trend:Increase 241.21% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 30.51 (%).Trend:Decrease 52.39% than previous quarter

Overall: increasing (62.46%). 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 9.95 (%).Trend:Decrease 0.8% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.04 (%).Trend:Decrease 19.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.79 (%).Trend:Increase 21.77% than previous quarter

Overall: decreasing (-1.61%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased significantly in 2020 Q3, then increased dramatically in 2021 Q1 before decreasing again. Current assets on revenue also show similar trends, increasing sharply in 2021 Q1, then falling back.  Cost efficiency exhibits a similar volatile pattern. The ratio of retained earnings to revenue increased considerably in 2021 Q1, then fluctuated, indicating possible financial instability. Investment efficiency shows a slightly negative overall trend with moderate fluctuation.  Detailed analysis of these trends is needed to understand the underlying factors and to forecast future performance.