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 23.57 (%).Trend:Decrease 33.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 79.77 (%).Trend:Increase 238.44% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.72 (%).Trend:Decrease 52.71% than previous quarter

Overall: increasing (60.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 170.08 (%).Trend:Decrease 35.51% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 531.34 (%).Trend:Increase 212.41% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 280.75 (%).Trend:Decrease 47.16% than previous quarter

Overall: increasing (65.07%). 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 340.53 (%).Trend:Decrease 31.47% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1020.18 (%).Trend:Increase 199.59% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 489.35 (%).Trend:Decrease 52.03% than previous quarter

Overall: increasing (43.7%). 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 84.79 (%).Trend:Increase 0.24% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 83.33 (%).Trend:Decrease 1.72% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 83.39 (%).Trend:Increase 0.07% than previous quarter

Overall: decreasing (-1.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 9.43 (USD).Trend:Increase 69.6% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.63 (USD).Trend:Decrease 93.32% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.49 (USD).Trend:Increase 612.7% than previous quarter

Overall: decreasing (-52.39%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2020 to Q2 2021 exhibit substantial fluctuations across various metrics.  Liabilities on revenue are increasing overall, though with notable volatility. Current assets on revenue also demonstrate a rising trend but significant quarter-to-quarter fluctuations. Cost efficiency, measured by the retained earnings to revenue ratio, increases overall, but again shows high variability.  Investment efficiency displays a slight overall decrease in retained earnings on assets with minor fluctuations. Earnings per share show a mixed trend with significant fluctuations between Q3 2020, Q1 2021 and Q2 2021, indicating substantial gains and losses.