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 36.02 (%).Trend:Decrease 46.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 95.05 (%).Trend:Increase 163.88% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.76 (%).Trend:Decrease 48.7% than previous quarter

Overall: increasing (35.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 53.13 (%).Trend:Decrease 40.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 150.71 (%).Trend:Increase 183.66% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 78.46 (%).Trend:Decrease 47.94% than previous quarter

Overall: increasing (47.68%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.16 (%).Trend:Decrease 3.06% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.9 (%).Trend:Decrease 5.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.46 (%).Trend:Decrease 2.01% than previous quarter

Overall: decreasing (-7.34%). 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
Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.48 (USD).Trend:Increase 66.51% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.62 (USD).Trend:Decrease 53.45% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.46 (USD).Trend:Increase 113.58% than previous quarter

Overall: decreasing (-0.57%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows considerable volatility in Q3 2020 to Q2 2021, with liabilities and current assets on revenue fluctuating significantly.  Cost efficiency shows minimal fluctuation in the SG&A expense ratio, with a steady downward trend.  Investment efficiency exhibits notable variation in earnings per share, increasing then decreasing and again increasing, showing high volatility. Overall, performance reveals inconsistent trends across the periods examined.