Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -10.74 (%).Trend:Decrease 57.13% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -3.77 (%).Trend:Decrease 64.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 3.19 (%).Trend:Decrease 184.62% than previous quarter

Overall: increasing (-129.7%). 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 -6.8 (%).Trend:Decrease 36.21% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -0.81 (%).Trend:Decrease 88.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 1.4 (%).Trend:Decrease 272.84% than previous quarter

Overall: increasing (-120.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.92 (USD).Trend:Increase 75.9% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.07 (USD).Trend:Decrease 63.36% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.99 (USD).Trend:Increase 85.98% than previous quarter

Overall: decreasing (-31.85%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2020 to Q2 2021 data reveals significant fluctuations. The ratio of retained earnings to revenue showed an overall increase (-129.7%), while retained earnings on assets also increased (-120.59%), both demonstrating substantial variability. Earnings per share decreased (-31.85%) overall.  Data points for working capital efficiency, cost efficiency, and investment efficiency were mentioned but lacked specific numerical values.