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 18.31 (%).Trend:Decrease 42.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 52.8 (%).Trend:Increase 188.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.81 (%).Trend:Decrease 45.44% than previous quarter

Overall: increasing (57.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 85.56 (%).Trend:Decrease 27.84% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 461.33 (%).Trend:Increase 439.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 231.85 (%).Trend:Decrease 49.74% than previous quarter

Overall: increasing (170.98%). 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 11.19 (%).Trend:Increase 126.06% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 47.19 (%).Trend:Increase 321.72% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 26.61 (%).Trend:Decrease 43.61% than previous quarter

Overall: increasing (137.8%). 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 7.25 (%).Trend:Increase 231.05% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 7.3 (%).Trend:Increase 0.69% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.31 (%).Trend:Increase 13.84% than previous quarter

Overall: increasing (14.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.27 (USD).Trend:Increase 139.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 76.38% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.6 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-52.76%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show substantial fluctuation in working capital efficiency metrics. Liabilities on revenue and current assets on revenue both demonstrate significant increases and decreases, highlighting considerable volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, also shows strong fluctuations and a notable overall increase. Investment efficiency reveals a modest increase overall. Earnings per share show a substantial decrease, followed by an increase, highlighting large fluctuations throughout the period.