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 898.05 (%).Trend:Decrease 50.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 2284.17 (%).Trend:Increase 154.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 1188.89 (%).Trend:Decrease 47.95% than previous quarter

Overall: increasing (32.39%). 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 3.54 (%).Trend:Decrease 26.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.57 (%).Trend:Increase 0.85% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.5 (%).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (-1.13%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.54 (USD).Trend:Decrease 473.53% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 120.47% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.48 (USD).Trend:Decrease 7.69% than previous quarter

Overall: increasing (-118.9%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2020 to Q2 2021 shows significant fluctuation in key performance indicators. The Ratio of Retained Earnings to Revenue increased overall by 32.39%, with high variation between quarters.  Retained Earnings on Assets saw a slight overall decrease of 1.13%, showing low variation.  Earnings Per Share increased overall by -118.9%, indicating significant fluctuation.  Information regarding working capital, cost efficiency, and investment efficiency is incomplete.