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 -1025.85 (%).Trend:Decrease 34.48% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1818.1 (%).Trend:Increase 77.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -822.15 (%).Trend:Decrease 54.78% than previous quarter

Overall: increasing (-19.86%). 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 -4.48 (%).Trend:Decrease 2.4% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.05 (%).Trend:Decrease 31.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.64 (%).Trend:Decrease 13.44% than previous quarter

Overall: increasing (-41.07%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.52 (USD).Trend:Increase 54.6% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.54 (USD).Trend:Decrease 38.89% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.79 (USD).Trend:Increase 81.17% than previous quarter

Overall: increasing (10.71%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 illustrate inconsistent performance.  The ratio of retained earnings to revenue demonstrates an increasing negative trend (-19.86%) with notable fluctuation. Investment efficiency, measured by retained earnings on assets, shows a negative trend (-41.07%) and significant variation. Earnings per share show an increasing trend (10.71%), but still with considerable fluctuation between quarters.