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 11.53 (%).Trend:Decrease 34.82% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 35.09 (%).Trend:Increase 204.34% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 19.71 (%).Trend:Decrease 43.83% than previous quarter

Overall: increasing (70.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 43.64 (%).Trend:Decrease 30.95% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 163.4 (%).Trend:Increase 274.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.37 (%).Trend:Decrease 45.92% than previous quarter

Overall: increasing (102.5%). 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 57.61 (%).Trend:Decrease 32.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 215.89 (%).Trend:Increase 274.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 109.72 (%).Trend:Decrease 49.18% than previous quarter

Overall: increasing (90.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.82 (%).Trend:Decrease 1.76% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.36 (%).Trend:Increase 14.25% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.74 (%).Trend:Decrease 3.05% than previous quarter

Overall: increasing (10.77%). Fluctuation: **Little** (low variation).


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 52.06 (%).Trend:Increase 1.34% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 53.89 (%).Trend:Increase 3.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 53.49 (%).Trend:Decrease 0.74% than previous quarter

Overall: increasing (2.75%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial data from Q3 2020 to Q2 2021 show significant fluctuations across various metrics.  Working capital efficiency, including liabilities and current assets on revenue, displays large increases and decreases.  Cost efficiency, as measured by the SG&A expense ratio, shows minimal fluctuation. Investment efficiency, represented by retained earnings on assets, shows a relatively steady upward trend.