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 data from Q3 2020 to Q2 2021 indicates significant volatility in working capital efficiency. Liabilities on revenue demonstrate a substantial increase but with noticeable quarter-to-quarter shifts.  Current assets on revenue show a similar pattern of fluctuation. Cost efficiency, measured by retained earnings to revenue, shows an overall positive trend but with substantial variation.  Investment efficiency, represented by retained earnings on assets, displays a modest negative trend with little fluctuation.