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 99.9 (%).Trend:Decrease 35.32% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 336.32 (%).Trend:Increase 236.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 159.76 (%).Trend:Decrease 52.5% than previous quarter

Overall: increasing (59.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 115.49 (%).Trend:Decrease 32.63% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 342.25 (%).Trend:Increase 196.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 163.74 (%).Trend:Decrease 52.16% than previous quarter

Overall: increasing (41.78%). 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 131.67 (%).Trend:Decrease 31.67% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 353.81 (%).Trend:Increase 168.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 199.02 (%).Trend:Decrease 43.75% than previous quarter

Overall: increasing (51.15%). 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 36.98 (%).Trend:Increase 1.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 31.61 (%).Trend:Decrease 14.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 33.91 (%).Trend:Increase 7.28% than previous quarter

Overall: decreasing (-8.3%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 4.31 (USD).Trend:Increase 59.63% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.81 (USD).Trend:Decrease 58.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.89 (USD).Trend:Increase 114.92% than previous quarter

Overall: decreasing (-9.74%). Fluctuation: **Significant** (high variation).



The period from Q3 2020 to Q2 2021 shows significant increases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, all characterized by high variability. In contrast, retained earnings on assets displayed a small overall decrease with low variation, while earnings per share also decreased slightly with high variation.