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 124.82 (%).Trend:Decrease 11.96% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 166.38 (%).Trend:Increase 33.3% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.76 (%).Trend:Decrease 59.27% than previous quarter

Overall: decreasing (-45.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 226.75 (%).Trend:Decrease 32.32% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 769.96 (%).Trend:Increase 239.56% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 144.69 (%).Trend:Decrease 81.21% than previous quarter

Overall: decreasing (-36.19%). 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 412.83 (%).Trend:Decrease 20.04% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1699.39 (%).Trend:Increase 311.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 496.38 (%).Trend:Decrease 70.79% than previous quarter

Overall: increasing (20.24%). 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 29.31 (%).Trend:Decrease 3.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 29.5 (%).Trend:Increase 0.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 27.63 (%).Trend:Decrease 6.34% than previous quarter

Overall: decreasing (-5.73%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance from Q3 2020 to Q2 2021 demonstrates substantial volatility.  Liabilities and current assets on revenue decrease overall but show considerable fluctuations quarter-to-quarter. Cost efficiency (ratio of retained earnings to revenue) demonstrates a notable rise overall, though with a wide range of quarterly variations.  Investment efficiency (retained earnings on assets) exhibits a consistent, albeit moderate, decline with low fluctuations.