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 49.78 (%).Trend:Decrease 55.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 96.72 (%).Trend:Increase 94.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.72 (%).Trend:Decrease 47.56% than previous quarter

Overall: increasing (1.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 93.97 (%).Trend:Decrease 46.39% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 253.15 (%).Trend:Increase 169.39% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 128.41 (%).Trend:Decrease 49.28% than previous quarter

Overall: increasing (36.65%). 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 38.75 (%).Trend:Decrease 37.86% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 123.22 (%).Trend:Increase 217.99% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 61.89 (%).Trend:Decrease 49.77% than previous quarter

Overall: increasing (59.72%). 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 19.47 (%).Trend:Increase 5.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 21.87 (%).Trend:Increase 12.33% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.37 (%).Trend:Increase 2.29% than previous quarter

Overall: increasing (14.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 103.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.23 (USD).Trend:Decrease 866.67% than previous quarter

Overall: decreasing (-77.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021 shows significant fluctuations.  Liabilities and current assets on revenue increased, with the ratio of retained earnings to revenue also showing a substantial increase. Retained earnings on assets demonstrated a steady upward trend.  Conversely, earnings per share decreased substantially. The data highlights a mixed performance with significant volatility across most indicators.  The absence of SG&A data limits interpretation.