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 87.98 (%).Trend:Decrease 28.41% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 228.4 (%).Trend:Increase 159.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 107.39 (%).Trend:Decrease 52.98% than previous quarter

Overall: increasing (22.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 105.16 (%).Trend:Decrease 34.59% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 369.69 (%).Trend:Increase 251.55% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 177.31 (%).Trend:Decrease 52.04% than previous quarter

Overall: increasing (68.61%). 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
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
Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.67 (USD).Trend:Increase 82.88% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 86.89% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.96 (USD).Trend:Increase 174.29% than previous quarter

Overall: decreasing (-64.04%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2020 to Q2 2021 indicates significant fluctuation in key metrics. Working capital efficiency, measured by liabilities and current assets on revenue, increased with substantial variation across quarters. Earnings per share, however, experienced a substantial decrease.  The absence of cost efficiency metrics limits a complete assessment of the company's profitability and operational health.  The prominent fluctuations emphasize the need for a more in-depth analysis into underlying causes and trends to accurately evaluate the company's financial performance and stability.