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 18.31 (%).Trend:Decrease 42.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 52.8 (%).Trend:Increase 188.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.81 (%).Trend:Decrease 45.44% than previous quarter

Overall: increasing (57.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 85.56 (%).Trend:Decrease 27.84% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 461.33 (%).Trend:Increase 439.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 231.85 (%).Trend:Decrease 49.74% than previous quarter

Overall: increasing (170.98%). 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 11.19 (%).Trend:Increase 126.06% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 47.19 (%).Trend:Increase 321.72% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 26.61 (%).Trend:Decrease 43.61% than previous quarter

Overall: increasing (137.8%). 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 7.25 (%).Trend:Increase 231.05% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 7.3 (%).Trend:Increase 0.69% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.31 (%).Trend:Increase 13.84% than previous quarter

Overall: increasing (14.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.27 (USD).Trend:Increase 139.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 76.38% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.6 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-52.76%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals substantial fluctuations in working capital efficiency. Liabilities on revenue and current assets on revenue both exhibit a pattern of increases and decreases. Cost efficiency, measured by retained earnings to revenue, increased overall with significant fluctuation.  Invest efficiency exhibits a moderate increase, while earnings per share show significant fluctuations.