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 23.22 (%).Trend:Decrease 29.14% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 69.33 (%).Trend:Increase 198.58% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 36.68 (%).Trend:Decrease 47.09% than previous quarter

Overall: increasing (57.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 22.83 (%).Trend:Decrease 30.73% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 69.47 (%).Trend:Increase 204.29% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 36.35 (%).Trend:Decrease 47.68% than previous quarter

Overall: increasing (59.22%). 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 7.0 (%).Trend:Decrease 33.71% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 24.04 (%).Trend:Increase 243.43% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 11.92 (%).Trend:Decrease 50.42% than previous quarter

Overall: increasing (70.29%). 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 19.84 (%).Trend:Decrease 2.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.21 (%).Trend:Increase 16.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.56 (%).Trend:Decrease 2.8% than previous quarter

Overall: increasing (13.71%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.66 (USD).Trend:Decrease 60.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.74 (USD).Trend:Decrease 515.15% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.3 (USD).Trend:Increase 129.93% than previous quarter

Overall: increasing (-1054.55%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 demonstrates substantial growth but high volatility across several key metrics.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all show significant overall increases, yet all three experienced dramatic quarter-to-quarter changes.  Retained earnings on assets demonstrate a small increase with low variation.  Earnings per share shows a notable overall increase but with extreme volatility.