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 87.98 (%).Trend:Decrease 28.41% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 228.4 (%).Trend:Increase 159.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 107.39 (%).Trend:Decrease 52.98% than previous quarter

Overall: increasing (22.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 105.16 (%).Trend:Decrease 34.59% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 369.69 (%).Trend:Increase 251.55% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 177.31 (%).Trend:Decrease 52.04% than previous quarter

Overall: increasing (68.61%). 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
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
Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.67 (USD).Trend:Increase 82.88% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 86.89% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.96 (USD).Trend:Increase 174.29% than previous quarter

Overall: decreasing (-64.04%). Fluctuation: **Significant** (high variation).



The financial statements reveal substantial fluctuations in working capital efficiency and investment efficiency. Liabilities on revenue show a significant increase in Q1 2021, followed by a decrease, and a later increase in Q1 2022.  Current assets on revenue exhibit similar volatility, rising sharply in Q1 2021 before decreasing in subsequent quarters and rising again.  Earning per share shows a downward trend overall, marked by significant quarter-to-quarter variations. The data suggests a need for further investigation into the underlying causes of these fluctuations.