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 18.44 (%).Trend:Decrease 33.88% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 51.62 (%).Trend:Increase 179.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.39 (%).Trend:Decrease 48.88% than previous quarter

Overall: increasing (43.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 25.43 (%).Trend:Decrease 31.49% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 75.43 (%).Trend:Increase 196.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 34.0 (%).Trend:Decrease 54.93% than previous quarter

Overall: increasing (33.7%). 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 62.44 (%).Trend:Decrease 32.64% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 193.58 (%).Trend:Increase 210.03% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 100.12 (%).Trend:Decrease 48.28% than previous quarter

Overall: increasing (60.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.59 (%).Trend:Decrease 0.58% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.32 (%).Trend:Decrease 4.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.0 (%).Trend:Decrease 1.32% than previous quarter

Overall: decreasing (-6.21%). 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 47.56 (%).Trend:Increase 2.79% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 47.48 (%).Trend:Decrease 0.17% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 50.1 (%).Trend:Increase 5.52% than previous quarter

Overall: increasing (5.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 9.11 (USD).Trend:Increase 54.67% than previous quarter
Year 2020 Quarter 1: Earning Per Share 3.73 (USD).Trend:Decrease 59.06% than previous quarter
Year 2021 Quarter 2: Earning Per Share 7.95 (USD).Trend:Increase 113.14% than previous quarter

Overall: decreasing (-12.73%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2020 to Q2 2021 show a volatile pattern. Working capital efficiency exhibits mixed trends with fluctuating liabilities and current assets.  Cost efficiency displays substantial variations in retained earnings/revenue and SG&A expense ratios. Investment efficiency shows minimal variation with consistent increases in retained earnings on assets. Earnings per share demonstrates significant quarterly fluctuations with overall decreases.  The statements highlight substantial volatility in financial performance.