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 14.77 (%).Trend:Decrease 24.6% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 32.61 (%).Trend:Increase 120.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 17.45 (%).Trend:Decrease 46.49% than previous quarter

Overall: increasing (18.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 47.3 (%).Trend:Decrease 23.87% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 120.68 (%).Trend:Increase 155.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.62 (%).Trend:Decrease 48.11% than previous quarter

Overall: increasing (32.39%). 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 21.55 (%).Trend:Decrease 26.83% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 70.53 (%).Trend:Increase 227.29% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 39.45 (%).Trend:Decrease 44.07% than previous quarter

Overall: increasing (83.06%). 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 6.28 (%).Trend:Increase 12.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.09 (%).Trend:Increase 28.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.01 (%).Trend:Increase 11.37% than previous quarter

Overall: increasing (43.47%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


The financial data from Q3 2020 to Q2 2021 displays significant volatility.  Liabilities on revenue show a downward trend in Q3 2020 and a sharp increase in Q1 2021 followed by a further decrease in Q2 2021. Current assets on revenue demonstrate a similar fluctuating pattern. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a substantial increase in Q1 2021 followed by a decrease in Q2 2021.  Investment efficiency is steadily increasing but with moderate fluctuations.