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 21.32 (%).Trend:Decrease 14.62% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 55.28 (%).Trend:Increase 159.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.07 (%).Trend:Decrease 52.84% than previous quarter

Overall: increasing (22.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 61.89 (%).Trend:Decrease 26.76% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 176.74 (%).Trend:Increase 185.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 82.37 (%).Trend:Decrease 53.39% than previous quarter

Overall: increasing (33.09%). 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 54.12 (%).Trend:Decrease 35.49% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 133.8 (%).Trend:Increase 147.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 66.21 (%).Trend:Decrease 50.52% than previous quarter

Overall: increasing (22.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.43 (%).Trend:Increase 5.37% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.47 (%).Trend:Decrease 26.91% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.75 (%).Trend:Increase 9.5% than previous quarter

Overall: decreasing (-19.97%). Fluctuation: **Neutral** (moderate 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 59.28 (%).Trend:Decrease 6.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 58.86 (%).Trend:Decrease 0.71% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 62.99 (%).Trend:Increase 7.02% than previous quarter

Overall: increasing (6.26%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 show significant volatility. Liabilities and current assets on revenue both demonstrate substantial increases, with large fluctuations quarter-over-quarter.  Cost efficiency, reflected in the ratio of retained earnings to revenue, also displays substantial increases, but with notable quarter-to-quarter variation. SG&A expense ratios exhibit a slight overall decline.  Investment efficiency, measured by retained earnings on assets, shows a slight increase overall.