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 30.34 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 98.17 (%).Trend:Increase 223.57% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.26 (%).Trend:Decrease 52.88% than previous quarter

Overall: increasing (52.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 43.5 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 125.81 (%).Trend:Increase 189.22% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 64.37 (%).Trend:Decrease 48.84% than previous quarter

Overall: increasing (47.98%). 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 20.65 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 57.36 (%).Trend:Increase 177.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 35.8 (%).Trend:Decrease 37.59% than previous quarter

Overall: increasing (73.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.06 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.96 (%).Trend:Increase 6.77% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.98 (%).Trend:Decrease 3.27% than previous quarter

Overall: increasing (3.28%). 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 15.19 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 15.63 (%).Trend:Increase 2.9% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 19.71 (%).Trend:Increase 26.1% than previous quarter

Overall: increasing (29.76%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.29 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.05 (USD).Trend:Increase 262.07% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.32 (USD).Trend:Increase 120.95% than previous quarter

Overall: increasing (700.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021 data reveals significant fluctuations in several key metrics.  Liabilities and current assets on revenue show overall increases, with high variation.  The ratio of retained earnings to revenue also increased substantially, while SG&A expenses showed a small increase. Retained earnings on assets increased moderately, and earnings per share increased significantly, with high variability.