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 90.03 (%).Trend:Decrease 45.03% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 258.48 (%).Trend:Increase 187.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 139.07 (%).Trend:Decrease 46.2% than previous quarter

Overall: increasing (54.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 147.53 (%).Trend:Decrease 39.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 443.51 (%).Trend:Increase 200.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 235.11 (%).Trend:Decrease 46.99% than previous quarter

Overall: increasing (59.36%). 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 49.79 (%).Trend:Decrease 30.08% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 164.87 (%).Trend:Increase 231.13% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 87.89 (%).Trend:Decrease 46.69% than previous quarter

Overall: increasing (76.52%). 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 23.76 (%).Trend:Increase 14.89% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 25.53 (%).Trend:Increase 7.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.19 (%).Trend:Decrease 1.33% than previous quarter

Overall: increasing (6.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.49 (USD).Trend:Increase 137.14% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.78 (USD).Trend:Decrease 68.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.65 (USD).Trend:Increase 111.54% than previous quarter

Overall: decreasing (-33.73%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show substantial volatility. Liabilities and current assets on revenue trend upward but fluctuate significantly. Cost efficiency (retained earnings to revenue) shows a positive but fluctuating trend. Investment efficiency (retained earnings on assets) exhibits a stable increase. Earnings per share experience a noteworthy decrease, with varying results between quarters. This data suggests a dynamic financial environment with significant variability and potential challenges.