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 29.57 (%).Trend:Decrease 35.62% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 63.99 (%).Trend:Increase 116.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.62 (%).Trend:Decrease 47.46% than previous quarter

Overall: increasing (13.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 54.5 (%).Trend:Decrease 26.54% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 153.04 (%).Trend:Increase 180.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 78.8 (%).Trend:Decrease 48.51% than previous quarter

Overall: increasing (44.59%). 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 156.82 (%).Trend:Decrease 31.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 443.51 (%).Trend:Increase 182.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 202.02 (%).Trend:Decrease 54.45% than previous quarter

Overall: increasing (28.82%). 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 30.84 (%).Trend:Increase 2.77% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 31.43 (%).Trend:Increase 1.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 29.3 (%).Trend:Decrease 6.78% than previous quarter

Overall: decreasing (-4.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.61 (USD).Trend:Increase 58.18% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.93 (USD).Trend:Decrease 64.37% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.83 (USD).Trend:Decrease 10.75% than previous quarter

Overall: decreasing (-68.2%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 shows substantial fluctuations. Liabilities on revenue increased overall (13.7%), but with significant swings. Current assets on revenue also increased (44.59%), with significant fluctuations. Cost efficiency, measured by the ratio of retained earnings to revenue, shows overall increases (28.82%) with substantial quarter-over-quarter variations. Investment efficiency shows a slight decrease (-4.99%), exhibiting low variation. Earnings per share (EPS) show a substantial decline (-68.2%), with significant quarter-to-quarter variations.