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 71.71 (%).Trend:Decrease 0.93% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 192.59 (%).Trend:Increase 168.57% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 91.58 (%).Trend:Decrease 52.45% than previous quarter

Overall: increasing (27.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 78.63 (%).Trend:Decrease 14.91% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 207.0 (%).Trend:Increase 163.26% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 102.16 (%).Trend:Decrease 50.65% than previous quarter

Overall: increasing (29.92%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.95 (%).Trend:Increase 2.46% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.73 (%).Trend:Increase 8.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.99 (%).Trend:Decrease 7.67% than previous quarter

Overall: increasing (0.12%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Retained Earning on Assets
Earning Per Share
Year 2020 Quarter 3: Earning Per Share 9.47 (USD).Trend:Increase 115.23% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.43 (USD).Trend:Decrease 84.9% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.68 (USD).Trend:Increase 17.48% than previous quarter

Overall: decreasing (-82.26%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2020 to Q2 2021 reveals significant increases in liabilities and current assets on revenue (27.71% and 29.92%), marked by high volatility.  The SG&A expense ratio exhibited minimal change (0.12%).  A substantial decrease in earnings per share (-82.26%) is concerning and warrants further investigation. Data covers three quarters.