Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 93.88 (%).Trend:Decrease 32.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 295.11 (%).Trend:Increase 214.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 139.54 (%).Trend:Decrease 52.72% than previous quarter

Overall: increasing (48.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.15 (%).Trend:Increase 1.28% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.66 (%).Trend:Decrease 2.7% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.05 (%).Trend:Decrease 3.45% than previous quarter

Overall: decreasing (-6.06%). 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 75.54 (%).Trend:Decrease 0.98% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 68.73 (%).Trend:Decrease 9.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 70.02 (%).Trend:Increase 1.88% than previous quarter

Overall: decreasing (-7.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 66.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: stable (0.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 indicate mixed financial performance.  The ratio of retained earnings to revenue increased overall with substantial fluctuations. SG&A expense ratios show a mild decrease overall with little variation. Retained earnings on assets decreased overall with little variation. Earnings per share remain consistent in overall terms, but with considerable quarterly fluctuations. These findings suggest a need for further investigation to understand the underlying causes of the volatility in key financial indicators.