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 20.18 (%).Trend:Decrease 39.54% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 63.39 (%).Trend:Increase 214.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.04 (%).Trend:Decrease 44.72% than previous quarter

Overall: increasing (73.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 329.91 (%).Trend:Decrease 29.47% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 835.12 (%).Trend:Increase 153.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 407.02 (%).Trend:Decrease 51.26% than previous quarter

Overall: increasing (23.37%). 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

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

Retained Earning on Assets
Earning Per Share
Year 2020 Quarter 3: Earning Per Share 5.07 (USD).Trend:Increase 40.83% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.9 (USD).Trend:Decrease 62.52% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.35 (USD).Trend:Decrease 81.58% than previous quarter

Overall: decreasing (-93.1%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 indicate considerable fluctuations in working capital and investment efficiency. Liabilities on revenue increased from 20.18% to 63.39% and then decreased to 35.04%, displaying significant volatility.  A similar pattern exists for current assets on revenue, which increased from 329.91% to 835.12% and then decreased to 407.02%.  Earnings per share decreased substantially over the period, with dramatic quarter-to-quarter changes.  Critical cost efficiency metrics are absent, hindering a comprehensive analysis.