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 21.36 (%).Trend:Decrease 22.3% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 56.36 (%).Trend:Increase 163.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.31 (%).Trend:Decrease 49.77% than previous quarter

Overall: increasing (32.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 56.65 (%).Trend:Decrease 24.26% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 184.15 (%).Trend:Increase 225.07% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 95.22 (%).Trend:Decrease 48.29% than previous quarter

Overall: increasing (68.08%). 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 51.17 (%).Trend:Decrease 27.06% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 172.71 (%).Trend:Increase 237.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 93.95 (%).Trend:Decrease 45.6% than previous quarter

Overall: increasing (83.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.56 (%).Trend:Increase 4.11% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.07 (%).Trend:Decrease 2.08% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.7 (%).Trend:Increase 7.07% than previous quarter

Overall: increasing (4.84%). 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 34.25 (%).Trend:Increase 2.36% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 38.24 (%).Trend:Increase 11.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 39.95 (%).Trend:Increase 4.47% than previous quarter

Overall: increasing (16.64%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.76 (USD).Trend:Increase 33.33% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.84 (USD).Trend:Decrease 69.57% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.37 (USD).Trend:Increase 63.1% than previous quarter

Overall: decreasing (-50.36%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 financial data indicates substantial fluctuations.  Liabilities and current assets on revenue displayed significant increases with high volatility. The ratio of retained earnings to revenue increased, potentially signifying solid profit growth.  SG&A expense ratio showed a moderate increase, whereas retained earnings on assets saw a steady increase.  Earnings per share (EPS) decreased, though with notable variation.