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 26.27 (%).Trend:Decrease 33.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 77.68 (%).Trend:Increase 195.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.37 (%).Trend:Decrease 51.89% than previous quarter

Overall: increasing (42.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 44.35 (%).Trend:Decrease 35.87% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 133.36 (%).Trend:Increase 200.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 65.47 (%).Trend:Decrease 50.91% than previous quarter

Overall: increasing (47.62%). 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 37.44 (%).Trend:Decrease 33.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 123.77 (%).Trend:Increase 230.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 60.57 (%).Trend:Decrease 51.06% than previous quarter

Overall: increasing (61.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.56 (%).Trend:Decrease 1.61% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.0 (%).Trend:Increase 5.14% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.0 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (5.14%). 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 37.28 (%).Trend:Increase 2.31% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 39.1 (%).Trend:Increase 4.88% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 39.62 (%).Trend:Increase 1.33% than previous quarter

Overall: increasing (6.28%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.64 (USD).Trend:Decrease 36.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.48 (USD).Trend:Increase 131.25% than previous quarter

Overall: increasing (48.0%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2020 to Q2 2021 exhibits significant fluctuations. Liabilities and current assets on revenue show substantial increases and decreases, indicating instability in short-term financial management. Cost efficiency, notably the ratio of retained earnings to revenue, displays similar dynamic shifts, highlighting a fluctuating profit margin. SG&A expense ratios remain relatively stable, suggesting a stable operational cost approach. Investment efficiency shows a relatively stable trend of increasing retained earnings on assets. Earning per share shows significant volatility, indicating a period of significant fluctuation in profitability.