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 66.7 (%).Trend:Decrease 34.77% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 297.92 (%).Trend:Increase 346.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97.34 (%).Trend:Decrease 67.33% than previous quarter

Overall: increasing (45.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 147.24 (%).Trend:Decrease 36.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 482.13 (%).Trend:Increase 227.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 261.98 (%).Trend:Decrease 45.66% than previous quarter

Overall: increasing (77.93%). 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 196.78 (%).Trend:Decrease 30.7% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 561.25 (%).Trend:Increase 185.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 285.25 (%).Trend:Decrease 49.18% than previous quarter

Overall: increasing (44.96%). 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 59.9 (%).Trend:Increase 6.89% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 58.81 (%).Trend:Decrease 1.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 58.14 (%).Trend:Decrease 1.14% than previous quarter

Overall: decreasing (-2.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 5.3 (USD).Trend:Increase 69.87% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.38 (USD).Trend:Decrease 55.09% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.39 (USD).Trend:Increase 84.45% than previous quarter

Overall: decreasing (-17.17%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals significant quarter-to-quarter fluctuations. Liabilities on revenue, after a decrease, show a considerable increase, then a decrease. Current assets on revenue show a similar volatile pattern of increase and decrease. Cost efficiency, measured by the retained earnings-to-revenue ratio, also saw considerable variance, yet trended upward. Investment efficiency displayed a modest decrease.  Earnings per share (EPS) experienced fluctuations, with a fall after an increase.  The overall financial performance is highly volatile, with significant variance in key metrics.