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 17.61 (%).Trend:Decrease 16.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 76.03 (%).Trend:Increase 331.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 36.57 (%).Trend:Decrease 51.9% than previous quarter

Overall: increasing (107.67%). 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 2.1 (%).Trend:Increase 21.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.58 (%).Trend:Increase 70.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.33 (%).Trend:Decrease 6.98% than previous quarter

Overall: increasing (58.57%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial analysis for Q3 2020 to Q2 2021 reveals a mixed picture.  Working capital efficiency and cost efficiency data, along with investment efficiency, are available for three quarters.  Retained earnings as a percentage of revenue shows significant fluctuations, increasing overall by 107.67% but with large swings between quarters.  Investment efficiency shows a moderate increase, 58.57%, with less volatility.  The provided data also indicates a need to investigate any potential outliers or errors, especially if any data points are zero. More detailed data is needed for complete analysis.