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 32.31 (%).Trend:Decrease 66.47% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 108.66 (%).Trend:Increase 236.3% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 52.55 (%).Trend:Decrease 51.64% than previous quarter

Overall: increasing (62.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 43.98 (%).Trend:Decrease 60.84% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 118.58 (%).Trend:Increase 169.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 60.49 (%).Trend:Decrease 48.99% than previous quarter

Overall: increasing (37.54%). 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 2.05 (%).Trend:Increase 540.62% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 11.47 (%).Trend:Increase 459.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 8.27 (%).Trend:Decrease 27.9% than previous quarter

Overall: increasing (303.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.8 (%).Trend:Decrease 21.72% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.28 (%).Trend:Increase 17.97% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.3 (%).Trend:Decrease 6.02% than previous quarter

Overall: increasing (10.87%). Fluctuation: **Little** (low variation).


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 2.94 (%).Trend:Increase 1447.37% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 4.44 (%).Trend:Increase 51.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 7.11 (%).Trend:Increase 60.14% than previous quarter

Overall: increasing (141.84%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data from Q3 2020 to Q2 2021 displays significant fluctuations in key metrics. Working capital efficiency, including liabilities and current assets on revenue, shows a substantial increase in value but with high quarter-to-quarter variability. Cost efficiency, particularly the retained earnings to revenue ratio, indicates remarkable growth, although subject to significant volatility.  SG&A expense ratio demonstrates a milder overall increase and less fluctuation. Investment efficiency likewise demonstrates significant growth and substantial quarter-to-quarter fluctuations.