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 30.65 (%).Trend:Decrease 30.4% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 84.56 (%).Trend:Increase 175.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.61 (%).Trend:Decrease 53.16% than previous quarter

Overall: increasing (29.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 60.29 (%).Trend:Decrease 25.14% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 150.73 (%).Trend:Increase 150.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 82.46 (%).Trend:Decrease 45.29% than previous quarter

Overall: increasing (36.77%). 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 42.14 (%).Trend:Decrease 26.87% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 140.99 (%).Trend:Increase 234.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 76.35 (%).Trend:Decrease 45.85% than previous quarter

Overall: increasing (81.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.48 (%).Trend:Decrease 1.61% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.48 (%).Trend:Decrease 6.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.63 (%).Trend:Decrease 6.07% than previous quarter

Overall: decreasing (-11.85%). 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 11.81 (%).Trend:Increase 8.95% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 14.42 (%).Trend:Increase 22.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 15.69 (%).Trend:Increase 8.81% than previous quarter

Overall: increasing (32.85%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.27 (USD).Trend:Increase 73.97% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 47.24% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.34 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (5.51%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals a complex performance pattern.  Liabilities and current assets on revenue show significant increases and decreases, indicating a need for further analysis.  Retained earnings to revenue demonstrated a substantial increase in Q1 2021, but significant fluctuations afterwards.  SG&A expenses decreased, while investment efficiency and earnings per share both showed fluctuating trends. The data signals substantial volatility, and deeper analysis is needed to understand the business drivers behind these fluctuations.