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 38.72 (%).Trend:Decrease 48.26% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 163.25 (%).Trend:Increase 321.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 72.6 (%).Trend:Decrease 55.53% than previous quarter

Overall: increasing (87.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 209.21 (%).Trend:Decrease 33.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 496.96 (%).Trend:Increase 137.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 258.46 (%).Trend:Decrease 47.99% than previous quarter

Overall: increasing (23.54%). 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 107.68 (%).Trend:Decrease 28.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 298.49 (%).Trend:Increase 177.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 159.21 (%).Trend:Decrease 46.66% than previous quarter

Overall: increasing (47.85%). 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 44.91 (%).Trend:Increase 8.3% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 41.85 (%).Trend:Decrease 6.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 43.7 (%).Trend:Increase 4.42% than previous quarter

Overall: decreasing (-2.69%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2020 to Q2 2021, significant fluctuations were observed in key financial metrics.  Liabilities on revenue increased by 87.5% overall, while current assets on revenue showed a smaller increase of 23.54%.  The ratio of retained earnings to revenue showed an overall increase of 47.85%, also exhibiting high volatility.  In contrast, retained earnings on assets displayed a slight overall decrease with low variation.  These findings highlight the need for a more thorough analysis.