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 18.75 (%).Trend:Decrease 20.45% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 45.3 (%).Trend:Increase 141.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 23.19 (%).Trend:Decrease 48.81% than previous quarter

Overall: increasing (23.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 43.1 (%).Trend:Decrease 28.92% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 134.41 (%).Trend:Increase 211.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 68.25 (%).Trend:Decrease 49.22% than previous quarter

Overall: increasing (58.35%). 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 78.99 (%).Trend:Decrease 33.8% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 234.91 (%).Trend:Increase 197.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 120.36 (%).Trend:Decrease 48.76% than previous quarter

Overall: increasing (52.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.42 (%).Trend:Increase 0.44% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.88 (%).Trend:Decrease 2.64% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.29 (%).Trend:Decrease 2.97% than previous quarter

Overall: decreasing (-5.53%). 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 79.87 (%).Trend:Decrease 1.53% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 78.62 (%).Trend:Decrease 1.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 79.43 (%).Trend:Increase 1.03% than previous quarter

Overall: decreasing (-0.55%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance from Q3 2020 to Q2 2021 displays substantial fluctuations in working capital efficiency (liabilities and current assets on revenue) and cost efficiency (retained earnings/revenue). The SG&A expense ratio shows a stable downward trend, while retained earnings on assets demonstrate minimal change.  Key insights are hindered by significant volatility in revenue-related metrics, necessitating further data analysis to address potential outliers and data quality issues.