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 97.46 (%).Trend:Decrease 29.03% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 267.29 (%).Trend:Increase 174.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 146.37 (%).Trend:Decrease 45.24% than previous quarter

Overall: increasing (50.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 236.41 (%).Trend:Decrease 30.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 607.71 (%).Trend:Increase 157.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 314.08 (%).Trend:Decrease 48.32% than previous quarter

Overall: increasing (32.85%). 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 -153.63 (%).Trend:Decrease 32.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -404.93 (%).Trend:Increase 163.57% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -205.68 (%).Trend:Decrease 49.21% than previous quarter

Overall: decreasing (33.88%). 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 -57.6 (%).Trend:Decrease 2.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -59.57 (%).Trend:Increase 3.42% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -58.4 (%).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (1.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue and current assets on revenue both showed overall increases, although with significant quarter-to-quarter fluctuations. The ratio of retained earnings to revenue decreased, indicating cost efficiency concerns. Retained earnings on assets also decreased, again with significant fluctuation.  The significant variations necessitate a deeper analysis of underlying causes.