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 36.89 (%).Trend:Decrease 35.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 104.49 (%).Trend:Increase 183.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.85 (%).Trend:Decrease 53.25% than previous quarter

Overall: increasing (32.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 35.95 (%).Trend:Decrease 31.77% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 105.04 (%).Trend:Increase 192.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 54.07 (%).Trend:Decrease 48.52% than previous quarter

Overall: increasing (50.4%). 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 189.78 (%).Trend:Decrease 33.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 543.83 (%).Trend:Increase 186.56% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 278.31 (%).Trend:Decrease 48.82% than previous quarter

Overall: increasing (46.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.11 (%).Trend:Increase 0.64% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.95 (%).Trend:Increase 2.33% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.88 (%).Trend:Decrease 0.19% than previous quarter

Overall: increasing (2.13%). 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 149.05 (%).Trend:Decrease 0.72% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 149.51 (%).Trend:Increase 0.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 149.67 (%).Trend:Increase 0.11% than previous quarter

Overall: increasing (0.42%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.39 (USD).Trend:Increase 51.27% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 66.53% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.63 (USD).Trend:Increase 103.75% than previous quarter

Overall: decreasing (-31.8%). Fluctuation: **Significant** (high variation).



Working capital efficiency, measured by liabilities and current assets on revenue, shows significant fluctuation, increasing overall but with substantial quarter-to-quarter shifts. Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits a similar trend of significant fluctuation but still shows overall growth.  The Selling, General & Administrative (SG&A) Expense ratio demonstrates a modest overall increase, with less variability.  Investment efficiency, as measured by retained earnings on assets, demonstrates an overall increase with little fluctuation.  Earnings per share shows significant fluctuation and a decrease overall, with substantial quarter-to-quarter shifts in performance.