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 154.7 (%).Trend:Decrease 35.21% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 508.82 (%).Trend:Increase 228.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 255.46 (%).Trend:Decrease 49.79% than previous quarter

Overall: increasing (65.13%). 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 29.52 (%).Trend:Decrease 4.31% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 24.47 (%).Trend:Decrease 17.11% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.23 (%).Trend:Increase 3.11% than previous quarter

Overall: decreasing (-14.53%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statement analysis from Q3 2020 to Q2 2021 reveals fluctuating trends.  The ratio of retained earnings to revenue demonstrates a significant upward trend overall (65.13%), but with substantial quarter-to-quarter variations.  Cost and working capital efficiency, as well as investment efficiency, show stable performance across the observed period.  Conversely, retained earnings on assets exhibit a slight overall decline (-14.53%). Further analysis is needed to understand the drivers behind the significant fluctuations in retained earnings/revenue.