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 36.89 (%).Trend:Decrease 35.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 104.49 (%).Trend:Increase 183.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.85 (%).Trend:Decrease 53.25% than previous quarter

Overall: increasing (32.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 35.95 (%).Trend:Decrease 31.77% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 105.04 (%).Trend:Increase 192.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 54.07 (%).Trend:Decrease 48.52% than previous quarter

Overall: increasing (50.4%). 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 189.78 (%).Trend:Decrease 33.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 543.83 (%).Trend:Increase 186.56% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 278.31 (%).Trend:Decrease 48.82% than previous quarter

Overall: increasing (46.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.11 (%).Trend:Increase 0.64% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.95 (%).Trend:Increase 2.33% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.88 (%).Trend:Decrease 0.19% than previous quarter

Overall: increasing (2.13%). 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 149.05 (%).Trend:Decrease 0.72% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 149.51 (%).Trend:Increase 0.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 149.67 (%).Trend:Increase 0.11% than previous quarter

Overall: increasing (0.42%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.39 (USD).Trend:Increase 51.27% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 66.53% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.63 (USD).Trend:Increase 103.75% than previous quarter

Overall: decreasing (-31.8%). Fluctuation: **Significant** (high variation).



Working capital efficiency (liabilities and current assets on revenue) is characterized by significant fluctuation, increasing overall with substantial changes between quarters. Cost efficiency (ratio of retained earnings to revenue) exhibits similar significant volatility, increasing overall but with large variations. Selling, General, and Administrative (SG&A) expense ratio displays little fluctuation, showing a slight overall increase. Investment efficiency (retained earnings on assets) shows a negligible overall increase with minimal variation. Earnings per share demonstrates substantial volatility and a slight decrease overall, with considerable fluctuations between quarters.