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 28.9 (%).Trend:Decrease 29.94% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 82.76 (%).Trend:Increase 186.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42.79 (%).Trend:Decrease 48.3% than previous quarter

Overall: increasing (48.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 23.41 (%).Trend:Decrease 25.26% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 55.58 (%).Trend:Increase 137.42% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 27.38 (%).Trend:Decrease 50.74% than previous quarter

Overall: increasing (16.96%). 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 74.57 (%).Trend:Decrease 32.45% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 227.67 (%).Trend:Increase 205.31% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 112.88 (%).Trend:Decrease 50.42% than previous quarter

Overall: increasing (51.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.49 (%).Trend:Decrease 2.6% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.22 (%).Trend:Decrease 2.57% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.74 (%).Trend:Increase 5.09% than previous quarter

Overall: increasing (2.38%). 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 24.46 (%).Trend:Increase 0.99% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 25.42 (%).Trend:Increase 3.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.52 (%).Trend:Increase 0.39% than previous quarter

Overall: increasing (4.33%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.29 (USD).Trend:Increase 54.73% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.93 (USD).Trend:Decrease 59.39% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.96 (USD).Trend:Increase 110.75% than previous quarter

Overall: decreasing (-14.41%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 displays mixed results. Liabilities and current assets on revenue show substantial fluctuations, increasing overall but with large quarter-to-quarter variations.  Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits considerable volatility, with substantial increases and decreases.  SG&A expense ratio shows minor changes, indicating relative stability.  Invest efficiency demonstrates a steady increase in retained earnings on assets. Earnings per share also show significant fluctuations, decreasing overall.