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 38.29 (%).Trend:Decrease 44.11% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 137.93 (%).Trend:Increase 260.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 85.2 (%).Trend:Decrease 38.23% than previous quarter

Overall: increasing (122.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 118.73 (%).Trend:Decrease 69.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 344.91 (%).Trend:Increase 190.5% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 111.27 (%).Trend:Decrease 67.74% than previous quarter

Overall: decreasing (-6.28%). 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 336.74 (%).Trend:Decrease 26.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 987.03 (%).Trend:Increase 193.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 500.43 (%).Trend:Decrease 49.3% than previous quarter

Overall: increasing (48.61%). 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 36.15 (%).Trend:Increase 8.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 39.41 (%).Trend:Increase 9.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 42.19 (%).Trend:Increase 7.05% than previous quarter

Overall: increasing (16.71%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 14.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -2.55 (USD).Trend:Decrease 118.21% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.62 (USD).Trend:Decrease 75.69% than previous quarter

Overall: decreasing (-104.43%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals significant volatility in working capital efficiency. Liabilities on revenue increased substantially in Q1 2021 after a large decrease in Q3 2020, and then decreased again in Q2 2021. Current assets on revenue showed a substantial drop in Q3 2020 followed by a large increase in Q1 2021, and then decreased again in Q2 2021.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits high volatility. Investment efficiency shows a steady increasing trend. Earnings per share experienced a notable increase in Q2 2020, but declined substantially in Q1 and Q2 2021.