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 22.97 (%).Trend:Increase 74.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 48.72 (%).Trend:Increase 112.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.1 (%).Trend:Decrease 27.96% than previous quarter

Overall: increasing (52.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 44.52 (%).Trend:Decrease 45.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 155.18 (%).Trend:Increase 248.56% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.18 (%).Trend:Decrease 59.93% than previous quarter

Overall: increasing (39.67%). 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 317.77 (%).Trend:Decrease 20.74% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 859.03 (%).Trend:Increase 170.33% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 368.31 (%).Trend:Decrease 57.12% than previous quarter

Overall: increasing (15.9%). 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 63.5 (%).Trend:Increase 0.43% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 56.38 (%).Trend:Decrease 11.21% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 56.75 (%).Trend:Increase 0.66% than previous quarter

Overall: decreasing (-10.63%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal substantial volatility in several key financial areas. Liabilities on revenue and current assets on revenue both trend upwards overall but fluctuate significantly. Cost efficiency, as shown by the ratio of retained earnings to revenue, also trends upward, but with large quarter-to-quarter variations. Investment efficiency, measured by retained earnings on assets, exhibits a slightly negative trend with limited quarter-to-quarter fluctuations.