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 29.88 (%).Trend:Increase 36.5% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 42.55 (%).Trend:Increase 42.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 22.97 (%).Trend:Decrease 46.02% than previous quarter

Overall: decreasing (-23.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 130.74 (%).Trend:Decrease 28.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 238.89 (%).Trend:Increase 82.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 217.48 (%).Trend:Decrease 8.96% than previous quarter

Overall: increasing (66.35%). 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 88.54 (%).Trend:Decrease 36.18% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 234.96 (%).Trend:Increase 165.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 126.73 (%).Trend:Decrease 46.06% than previous quarter

Overall: increasing (43.13%). 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 26.67 (%).Trend:Decrease 7.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.98 (%).Trend:Increase 16.16% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 24.14 (%).Trend:Decrease 22.08% than previous quarter

Overall: decreasing (-9.49%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal a volatile financial landscape.  Liabilities on revenue decreased with significant swings.  Current assets on revenue increased but also experienced fluctuations.  Cost efficiency, particularly the ratio of retained earnings to revenue, exhibited a rise but considerable volatility.  Investment efficiency, measured by retained earnings on assets, declined with low fluctuation.  The data highlights significant volatility across various financial indicators.