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 25.35 (%).Trend:Decrease 26.22% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 57.02 (%).Trend:Increase 124.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 32.62 (%).Trend:Decrease 42.79% than previous quarter

Overall: increasing (28.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 104.98 (%).Trend:Decrease 29.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 388.02 (%).Trend:Increase 269.61% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 210.42 (%).Trend:Decrease 45.77% than previous quarter

Overall: increasing (100.44%). 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 44.14 (%).Trend:Decrease 31.81% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 134.73 (%).Trend:Increase 205.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 71.94 (%).Trend:Decrease 46.6% than previous quarter

Overall: increasing (62.98%). 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 28.12 (%).Trend:Increase 0.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 25.75 (%).Trend:Decrease 8.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.55 (%).Trend:Decrease 0.78% than previous quarter

Overall: decreasing (-9.14%). Fluctuation: **Little** (low variation).

Earning Per Share


Q3 2020 to Q2 2021 financial data indicates significant volatility. Working capital efficiency, measured by liabilities and current assets on revenue, rose sharply in Q1 2021. Cost efficiency, measured by the ratio of retained earnings to revenue, also saw notable fluctuation, increasing sharply in Q1 2021, but decreasing in the following quarter.  Investment efficiency, measured by retained earnings on assets, demonstrated a relatively steady decrease. The data underscores large fluctuations in key financial metrics during this period.