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 data reveals substantial fluctuations in both liabilities and current assets relative to revenue. Liabilities on revenue saw a large increase in Q1 2021, followed by significant decreases, ultimately ending with a minor increase from the starting point. Current assets on revenue followed a similar pattern, peaking in Q1 2021 and then decreasing.  Cost efficiency indicates a consistent decline in the SG&A expense ratio. The provided data omits investment efficiency metrics.