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 28.58 (%).Trend:Decrease 22.4% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 71.98 (%).Trend:Increase 151.85% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.9 (%).Trend:Decrease 52.9% than previous quarter

Overall: increasing (18.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 79.04 (%).Trend:Decrease 27.5% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 197.85 (%).Trend:Increase 150.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 105.93 (%).Trend:Decrease 46.46% than previous quarter

Overall: increasing (34.02%). 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 113.19 (%).Trend:Decrease 32.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 296.02 (%).Trend:Increase 161.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 154.93 (%).Trend:Decrease 47.66% than previous quarter

Overall: increasing (36.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.41 (%).Trend:Decrease 1.84% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.96 (%).Trend:Decrease 17.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.4 (%).Trend:Increase 3.68% than previous quarter

Overall: decreasing (-13.95%). 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 68.66 (%).Trend:Decrease 3.55% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 72.47 (%).Trend:Increase 5.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 73.64 (%).Trend:Increase 1.61% than previous quarter

Overall: increasing (7.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.04 (USD).Trend:Decrease 32.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.58 (USD).Trend:Increase 124.51% than previous quarter

Overall: increasing (52.67%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal substantial volatility across key metrics. Working capital efficiency, liabilities, and current assets show fluctuating increases and decreases.  Cost efficiency, including the ratio of retained earnings to revenue and SG&A expense ratio, showcases considerable fluctuation. Investment efficiency demonstrates a steady, slight upward trend in retained earnings on assets. Earning per share demonstrates significant fluctuation and a substantial increase.