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 80.51 (%).Trend:Decrease 40.75% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 112.12 (%).Trend:Increase 39.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 14.34 (%).Trend:Decrease 87.21% than previous quarter

Overall: decreasing (-82.19%). 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 5.48 (%).Trend:Decrease 30.46% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.77 (%).Trend:Decrease 67.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 0.68 (%).Trend:Decrease 61.58% than previous quarter

Overall: decreasing (-87.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -5.19 (USD).Trend:Increase 29.43% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.81 (USD).Trend:Decrease 84.39% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.3 (USD).Trend:Increase 60.49% than previous quarter

Overall: increasing (-74.95%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show a substantial decline in both the ratio of retained earnings to revenue and retained earnings on assets. Earnings per share also show a mixed and volatile trend, though the overall trend is positive. The substantial quarter-to-quarter fluctuations in these measures necessitate further investigation into the underlying factors causing the movement.