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 12.24 (%).Trend:Decrease 29.94% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 31.52 (%).Trend:Increase 157.52% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.72 (%).Trend:Decrease 40.61% than previous quarter

Overall: increasing (52.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 13.81 (%).Trend:Decrease 29.83% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 34.69 (%).Trend:Increase 151.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 21.15 (%).Trend:Decrease 39.03% than previous quarter

Overall: increasing (53.15%). 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 2.75 (%).Trend:Decrease 26.08% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 7.64 (%).Trend:Increase 177.82% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 4.89 (%).Trend:Decrease 35.99% than previous quarter

Overall: increasing (77.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.17 (%).Trend:Increase 2.83% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.88 (%).Trend:Decrease 1.11% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.77 (%).Trend:Decrease 0.43% than previous quarter

Overall: decreasing (-1.53%). 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 5.63 (%).Trend:Increase 4.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.07 (%).Trend:Increase 7.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 6.75 (%).Trend:Increase 11.2% than previous quarter

Overall: increasing (19.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.78 (USD).Trend:Increase 13.38% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 55.06% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.27 (USD).Trend:Increase 58.75% than previous quarter

Overall: decreasing (-28.65%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 reveals substantial fluctuations across various metrics.  Working capital, cost, and investment efficiency demonstrate significant volatility.  Earnings per share show a significant decrease followed by rebound. SG&A expense ratio, however, demonstrates relative stability.