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 898.05 (%).Trend:Decrease 50.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 2284.17 (%).Trend:Increase 154.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 1188.89 (%).Trend:Decrease 47.95% than previous quarter

Overall: increasing (32.39%). 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 3.54 (%).Trend:Decrease 26.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.57 (%).Trend:Increase 0.85% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.5 (%).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (-1.13%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.54 (USD).Trend:Decrease 473.53% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 120.47% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.48 (USD).Trend:Decrease 7.69% than previous quarter

Overall: increasing (-118.9%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020-Q2 2021 data reveals a significant (32.39%) overall increase in the ratio of retained earnings to revenue, despite high fluctuation.  Retained earnings on assets decreased by only 1.13% with little fluctuation.  Earnings per share increased by -118.9% overall, showing significant fluctuation.  Data on working capital, liabilities, current assets, cost efficiency, and investment efficiency was included but lacks details for comprehensive analysis.