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 14.39 (%).Trend:Decrease 42.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 46.73 (%).Trend:Increase 224.74% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.65 (%).Trend:Decrease 60.09% than previous quarter

Overall: increasing (29.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 44.73 (%).Trend:Decrease 27.9% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 180.27 (%).Trend:Increase 303.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 74.13 (%).Trend:Decrease 58.88% than previous quarter

Overall: increasing (65.73%). 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 78.55 (%).Trend:Decrease 38.98% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 246.78 (%).Trend:Increase 214.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 131.74 (%).Trend:Decrease 46.62% than previous quarter

Overall: increasing (67.71%). 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 41.86 (%).Trend:Decrease 3.64% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 35.03 (%).Trend:Decrease 16.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 40.13 (%).Trend:Increase 14.56% than previous quarter

Overall: decreasing (-4.13%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal considerable volatility. Liabilities and current assets on revenue fluctuate significantly, showing increases and decreases over the reporting period. Cost efficiency, indicated by the retained earnings-to-revenue ratio, also displays substantial variation.  Investment efficiency, measured by retained earnings on assets, trends downward with little fluctuation.