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 31147.85 (%).Trend:Decrease 13.25% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 154120.91 (%).Trend:Increase 394.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 68711.11 (%).Trend:Decrease 55.42% than previous quarter

Overall: increasing (120.6%). 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 6.1 (%).Trend:Increase 3.74% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.64 (%).Trend:Increase 41.64% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 12.13 (%).Trend:Increase 40.39% than previous quarter

Overall: increasing (98.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 15.65 (USD).Trend:Increase 85.87% than previous quarter
Year 2021 Quarter 1: Earning Per Share 5.45 (USD).Trend:Decrease 65.18% than previous quarter
Year 2021 Quarter 2: Earning Per Share 8.61 (USD).Trend:Increase 57.98% than previous quarter

Overall: decreasing (-44.98%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2020 to Q2 2021 reveals considerable fluctuations in financial performance.  The ratio of retained earnings to revenue exhibited a considerable increase (120.6%) despite major declines in Q2 2021.  Retained earnings on assets showed a positive increase (98.85%),  indicating ongoing improvement.  Earnings per share (EPS), however, demonstrated a general decrease (-44.98%). The significant variation in all three metrics highlights a complex and potentially unstable financial situation requiring further investigation into underlying drivers.