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 24.22 (%).Trend:Decrease 43.87% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 66.59 (%).Trend:Increase 174.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.79 (%).Trend:Decrease 46.25% than previous quarter

Overall: increasing (47.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 63.65 (%).Trend:Decrease 15.51% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 148.76 (%).Trend:Increase 133.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 76.68 (%).Trend:Decrease 48.45% than previous quarter

Overall: increasing (20.47%). 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 30.23 (%).Trend:Decrease 30.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 70.99 (%).Trend:Increase 134.83% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 33.88 (%).Trend:Decrease 52.27% than previous quarter

Overall: increasing (12.07%). 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 27.27 (%).Trend:Decrease 7.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.96 (%).Trend:Decrease 12.14% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.75 (%).Trend:Decrease 5.05% than previous quarter

Overall: decreasing (-16.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.58 (USD).Trend:Increase 64.22% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.69 (USD).Trend:Decrease 80.73% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.01 (USD).Trend:Increase 46.38% than previous quarter

Overall: decreasing (-71.79%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 displays significant variability.  Metrics such as liabilities and current assets on revenue demonstrate a general upward trend, but with substantial swings from quarter to quarter. Cost efficiency, as measured by retained earnings to revenue, also reveals an upward trend, though with significant quarter-to-quarter differences. Investment efficiency shows a steady downward trend with less variability. Earnings per share are decreasing overall with considerable quarter-to-quarter changes. The data suggests a company with unpredictable financial results.