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 14.02 (%).Trend:Decrease 15.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 42.42 (%).Trend:Increase 202.57% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.77 (%).Trend:Decrease 36.89% than previous quarter

Overall: increasing (90.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 141.74 (%).Trend:Decrease 22.46% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 528.13 (%).Trend:Increase 272.6% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 298.4 (%).Trend:Decrease 43.5% than previous quarter

Overall: increasing (110.53%). 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 20.94 (%).Trend:Decrease 2.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 102.63 (%).Trend:Increase 390.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 62.1 (%).Trend:Decrease 39.49% than previous quarter

Overall: increasing (196.56%). 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 9.96 (%).Trend:Increase 32.45% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 13.8 (%).Trend:Increase 38.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 14.7 (%).Trend:Increase 6.52% than previous quarter

Overall: increasing (47.59%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.41 (USD).Trend:Increase 28.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.12 (USD).Trend:Decrease 70.73% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.14 (USD).Trend:Increase 16.67% than previous quarter

Overall: decreasing (-65.85%). Fluctuation: **Significant** (high variation).



The financial data for Q3 2020 to Q2 2021 shows significant fluctuations. Liabilities and current assets on revenue are volatile.  The ratio of retained earnings to revenue shows a substantial increase. Investment efficiency displays an increasing trend with moderate fluctuation.  Earnings per share exhibit large fluctuations, with a decrease in Q1 2021. Overall, significant volatility is apparent across multiple financial metrics.