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 15.74 (%).Trend:Decrease 44.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 82.26 (%).Trend:Increase 422.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.89 (%).Trend:Decrease 56.37% than previous quarter

Overall: increasing (128.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 33.0 (%).Trend:Decrease 39.37% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 96.89 (%).Trend:Increase 193.61% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 48.53 (%).Trend:Decrease 49.91% than previous quarter

Overall: increasing (47.06%). 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 14.72 (%).Trend:Decrease 30.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 55.59 (%).Trend:Increase 277.65% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 23.38 (%).Trend:Decrease 57.94% than previous quarter

Overall: increasing (58.83%). 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 21.07 (%).Trend:Increase 4.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 16.88 (%).Trend:Decrease 19.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.21 (%).Trend:Increase 31.58% than previous quarter

Overall: increasing (5.41%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


The financial data from Q3 2020 to Q2 2021 indicate significant volatility. Liabilities on revenue decreased in Q3 2020, rose sharply in Q1 2021, and then declined again in Q2 2021. Current assets on revenue display a similar pattern of fluctuation, peaking in Q1 2021 before declining in the subsequent quarters. Cost efficiency, as represented by the ratio of retained earnings to revenue, displays a notable increase in Q1 2021, followed by a decrease in Q2 2021. Investment efficiency shows minor increases and decreases with moderate variation.