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 28.63 (%).Trend:Decrease 46.9% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 95.25 (%).Trend:Increase 232.69% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 58.54 (%).Trend:Decrease 38.54% than previous quarter

Overall: increasing (104.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 42.03 (%).Trend:Decrease 32.66% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 129.68 (%).Trend:Increase 208.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 63.28 (%).Trend:Decrease 51.2% than previous quarter

Overall: increasing (50.56%). 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 8.92 (%).Trend:Decrease 5.21% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.76 (%).Trend:Decrease 1.79% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.26 (%).Trend:Increase 5.71% than previous quarter

Overall: increasing (3.81%). Fluctuation: **Little** (low 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 fluctuation, with liabilities on revenue and current assets on revenue increasing in Q1 2021 and declining in Q2 and Q3 2021.  Cost efficiency demonstrates little fluctuation with a marginal increase in the SG&A expense ratio over the three quarters.