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 5034.21 (%).Trend:Decrease 37.78% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 49607.66 (%).Trend:Increase 885.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 7316.47 (%).Trend:Decrease 85.25% than previous quarter

Overall: increasing (45.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 118.64 (%).Trend:Decrease 17.5% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 399.79 (%).Trend:Increase 236.98% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 115.11 (%).Trend:Decrease 71.21% than previous quarter

Overall: decreasing (-2.98%). Fluctuation: **Significant** (high 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 13.51 (%).Trend:Increase 0.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 13.26 (%).Trend:Decrease 1.85% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 13.23 (%).Trend:Decrease 0.23% than previous quarter

Overall: decreasing (-2.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.46 (USD).Trend:Increase 41.8% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.7 (USD).Trend:Decrease 79.77% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.45 (USD).Trend:Increase 107.14% than previous quarter

Overall: decreasing (-58.09%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal varied performance. The ratio of retained earnings to revenue increased (45.34%), but showed substantial fluctuations.  The SG&A expense ratio displayed a minor overall decrease (-2.98%) with considerable variation.  Investment efficiency (retained earnings on assets) decreased marginally (-2.07%) with low volatility.  Earnings per share fell significantly (-58.09%) with substantial fluctuations.