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 11.53 (%).Trend:Decrease 34.82% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 35.09 (%).Trend:Increase 204.34% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 19.71 (%).Trend:Decrease 43.83% than previous quarter

Overall: increasing (70.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 43.64 (%).Trend:Decrease 30.95% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 163.4 (%).Trend:Increase 274.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.37 (%).Trend:Decrease 45.92% than previous quarter

Overall: increasing (102.5%). 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 57.61 (%).Trend:Decrease 32.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 215.89 (%).Trend:Increase 274.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 109.72 (%).Trend:Decrease 49.18% than previous quarter

Overall: increasing (90.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.82 (%).Trend:Decrease 1.76% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.36 (%).Trend:Increase 14.25% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.74 (%).Trend:Decrease 3.05% than previous quarter

Overall: increasing (10.77%). 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 52.06 (%).Trend:Increase 1.34% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 53.89 (%).Trend:Increase 3.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 53.49 (%).Trend:Decrease 0.74% than previous quarter

Overall: increasing (2.75%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 reveals considerable volatility in working capital efficiency.  Liabilities on revenue experienced a decrease, then a substantial increase, and a subsequent decrease.  Current assets on revenue showed similar substantial swings in values.  Cost efficiency remains steady. Investment efficiency exhibits a slightly upward trend.