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 27.27 (%).Trend:Decrease 33.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 61.03 (%).Trend:Increase 123.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 30.51 (%).Trend:Decrease 50.01% than previous quarter

Overall: increasing (11.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 62.97 (%).Trend:Decrease 32.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 231.87 (%).Trend:Increase 268.22% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 122.27 (%).Trend:Decrease 47.27% than previous quarter

Overall: increasing (94.17%). 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 120.79 (%).Trend:Decrease 25.71% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 458.39 (%).Trend:Increase 279.49% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 225.43 (%).Trend:Decrease 50.82% than previous quarter

Overall: increasing (86.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.01 (%).Trend:Increase 8.42% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.44 (%).Trend:Increase 15.87% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.98 (%).Trend:Decrease 13.98% than previous quarter

Overall: decreasing (-0.33%). 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 60.74 (%).Trend:Increase 5.29% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 62.24 (%).Trend:Increase 2.47% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 62.73 (%).Trend:Increase 0.79% than previous quarter

Overall: increasing (3.28%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.95 (USD).Trend:Increase 26.61% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 77.63% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.74 (USD).Trend:Increase 163.64% than previous quarter

Overall: decreasing (-41.02%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveal significant volatility in key areas.  Working capital efficiency shows a mixed trend with liabilities increasing and current assets increasing and decreasing, implying fluctuating operational performance. Cost efficiency metrics, notably the ratio of retained earnings to revenue, demonstrate a positive trend but contain significant quarterly variations.  Investment efficiency is remarkably consistent.  Earnings per share, however, present significant decreases with fluctuation.  SG&A displays a minor decrease.