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 47.34 (%).Trend:Decrease 33.16% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 116.76 (%).Trend:Increase 146.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.17 (%).Trend:Decrease 60.46% than previous quarter

Overall: decreasing (-2.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 100.1 (%).Trend:Decrease 39.83% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 215.13 (%).Trend:Increase 114.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 102.48 (%).Trend:Decrease 52.36% than previous quarter

Overall: increasing (2.38%). 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 35.09 (%).Trend:Decrease 25.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 102.27 (%).Trend:Increase 191.45% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 53.92 (%).Trend:Decrease 47.28% than previous quarter

Overall: increasing (53.66%). 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 14.44 (%).Trend:Increase 17.02% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 17.56 (%).Trend:Increase 21.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 19.77 (%).Trend:Increase 12.59% than previous quarter

Overall: increasing (36.91%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.35 (USD).Trend:Decrease 975.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 37.14% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.65 (USD).Trend:Increase 195.45% than previous quarter

Overall: increasing (85.71%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 displays mixed results. Liabilities on revenue showed a significant decrease, fluctuating greatly. Current assets on revenue increased slightly with significant variation. The ratio of retained earnings to revenue showed a large increase with considerable fluctuation. Investment efficiency (retained earnings on assets) increased with moderate variation, while earnings per share demonstrated a substantial rise, with significant fluctuations. The data suggests a period of high volatility and varied financial performance.