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 35.12 (%).Trend:Decrease 33.46% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 78.09 (%).Trend:Increase 122.35% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 45.87 (%).Trend:Decrease 41.26% than previous quarter

Overall: increasing (30.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 49.93 (%).Trend:Decrease 31.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 211.28 (%).Trend:Increase 323.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 106.09 (%).Trend:Decrease 49.79% than previous quarter

Overall: increasing (112.48%). 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 95.95 (%).Trend:Decrease 37.2% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 276.01 (%).Trend:Increase 187.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 123.63 (%).Trend:Decrease 55.21% than previous quarter

Overall: increasing (28.85%). 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 17.95 (%).Trend:Decrease 1.97% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 17.46 (%).Trend:Decrease 2.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.26 (%).Trend:Decrease 1.15% than previous quarter

Overall: decreasing (-3.84%). Fluctuation: **Little** (low variation).

Earning Per Share


The data from Q3 2020 to Q2 2021 reveals significant fluctuations. Liabilities on revenue increased by 30.61%, while current assets on revenue rose by 112.48%, and the ratio of retained earnings to revenue increased by 28.85%, all with high variation.  However, retained earnings on assets experienced a minor decrease (-3.84%), exhibiting low variation. This inconsistent performance requires further analysis.