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 22.27 (%).Trend:Decrease 28.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 58.7 (%).Trend:Increase 163.58% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 34.78 (%).Trend:Decrease 40.75% than previous quarter

Overall: increasing (56.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 63.79 (%).Trend:Decrease 21.85% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 207.13 (%).Trend:Increase 224.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 111.25 (%).Trend:Decrease 46.29% than previous quarter

Overall: increasing (74.4%). 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 51.63 (%).Trend:Decrease 24.15% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 181.63 (%).Trend:Increase 251.79% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 99.05 (%).Trend:Decrease 45.47% than previous quarter

Overall: increasing (91.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.19 (%).Trend:Decrease 2.85% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.37 (%).Trend:Decrease 12.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Increase 0.2% than previous quarter

Overall: decreasing (-11.99%). 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 29.44 (%).Trend:Increase 7.37% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 33.58 (%).Trend:Increase 14.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 35.71 (%).Trend:Increase 6.34% than previous quarter

Overall: increasing (21.3%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 7.49 (USD).Trend:Increase 55.39% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.66 (USD).Trend:Decrease 64.49% than previous quarter
Year 2021 Quarter 2: Earning Per Share 5.21 (USD).Trend:Increase 95.86% than previous quarter

Overall: decreasing (-30.44%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 highlights significant volatility. Working capital efficiency shows increasing liabilities and current assets, though significant fluctuations are present. Cost efficiency displays a consistent decrease in SG&A expenses, contrasting with substantial swings in the retained earnings to revenue ratio. Investment efficiency demonstrates a steady increase in retained earnings on assets, while earning per share show a decrease and fluctuation.