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 32.73 (%).Trend:Decrease 10.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 48.76 (%).Trend:Increase 48.98% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31.97 (%).Trend:Decrease 34.43% than previous quarter

Overall: decreasing (-2.32%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 39.12 (%).Trend:Decrease 33.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 88.53 (%).Trend:Increase 126.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 49.21 (%).Trend:Decrease 44.41% than previous quarter

Overall: increasing (25.79%). 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 6.11 (%).Trend:Increase 13.57% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 23.23 (%).Trend:Increase 280.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 17.27 (%).Trend:Decrease 25.66% than previous quarter

Overall: increasing (182.65%). 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 3.72 (%).Trend:Increase 82.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.45 (%).Trend:Increase 73.39% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.12 (%).Trend:Increase 25.89% than previous quarter

Overall: increasing (118.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows fluctuating trends. Liabilities on revenue decreased significantly in 2020 Q3-Q2 2021, then increased sharply, followed by a decrease. Current assets on revenue have shown significant fluctuations, increasing significantly in Q1 2021, then decreasing. Cost efficiency, measured by the ratio of retained earnings to revenue, increased considerably in 2021, but exhibited sharp fluctuations. Invest efficiency, represented by retained earnings on assets, increased significantly across all periods.  Overall, the data suggests significant volatility in financial performance from Q3 2020 to Q2 2021.