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 110.4 (%).Trend:Decrease 54.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 284.89 (%).Trend:Increase 158.05% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 179.99 (%).Trend:Decrease 36.82% than previous quarter

Overall: increasing (63.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 573.1 (%).Trend:Decrease 51.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4597.42 (%).Trend:Increase 702.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2148.83 (%).Trend:Decrease 53.26% than previous quarter

Overall: increasing (274.95%). 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 -7061.58 (%).Trend:Decrease 41.32% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -17039.66 (%).Trend:Increase 141.3% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8558.02 (%).Trend:Decrease 49.78% than previous quarter

Overall: decreasing (21.19%). 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 -1052.75 (%).Trend:Increase 15.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -352.46 (%).Trend:Decrease 66.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -377.2 (%).Trend:Increase 7.02% than previous quarter

Overall: increasing (-64.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency exhibits significant fluctuations. Liabilities on revenue increased from Q3 2020 to Q1 2021, then decreased in Q2 2021. Current assets on revenue also had substantial fluctuations, showing an overall increasing trend. Cost efficiency, as indicated by the ratio of retained earnings to revenue, demonstrates a consistent downward trend with high variation. Investment efficiency shows an overall increasing trend in retained earnings on assets with considerable fluctuation.