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 15.74 (%).Trend:Decrease 44.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 82.26 (%).Trend:Increase 422.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.89 (%).Trend:Decrease 56.37% than previous quarter

Overall: increasing (128.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 33.0 (%).Trend:Decrease 39.37% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 96.89 (%).Trend:Increase 193.61% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 48.53 (%).Trend:Decrease 49.91% than previous quarter

Overall: increasing (47.06%). 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 14.72 (%).Trend:Decrease 30.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 55.59 (%).Trend:Increase 277.65% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 23.38 (%).Trend:Decrease 57.94% than previous quarter

Overall: increasing (58.83%). 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 21.07 (%).Trend:Increase 4.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 16.88 (%).Trend:Decrease 19.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.21 (%).Trend:Increase 31.58% than previous quarter

Overall: increasing (5.41%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial performance from Q3 2020 to Q2 2021 demonstrates considerable volatility. Liabilities on revenue decreased sharply, saw a large increase, and then a further decrease in the subsequent quarter.  Current assets on revenue also display a significant pattern of increase and decrease. Cost efficiency, represented by the ratio of retained earnings to revenue, exhibits a substantial increase in Q1 2021, followed by decreases. Investment efficiency displays a minor increase with moderate fluctuation.