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 13.52 (%).Trend:Decrease 31.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 45.65 (%).Trend:Increase 237.65% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 23.27 (%).Trend:Decrease 49.03% than previous quarter

Overall: increasing (72.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 24.95 (%).Trend:Decrease 30.94% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 99.46 (%).Trend:Increase 298.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 48.21 (%).Trend:Decrease 51.53% than previous quarter

Overall: increasing (93.23%). 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 30.31 (%).Trend:Decrease 29.25% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 104.79 (%).Trend:Increase 245.73% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 51.39 (%).Trend:Decrease 50.96% than previous quarter

Overall: increasing (69.55%). 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 23.8 (%).Trend:Increase 3.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 24.51 (%).Trend:Increase 2.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.77 (%).Trend:Increase 5.14% than previous quarter

Overall: increasing (8.28%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.66 (USD).Trend:Increase 26.21% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.97 (USD).Trend:Decrease 73.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.28 (USD).Trend:Increase 135.05% than previous quarter

Overall: decreasing (-37.7%). Fluctuation: **Significant** (high variation).



The financial statements from Q3 2020 to Q2 2021 highlight substantial fluctuations in key performance indicators (KPIs). Working capital efficiency, measured by liabilities and current assets on revenue, demonstrated a significant upward trend with high variability.  Cost efficiency, as seen in the ratio of retained earnings to revenue, also displayed notable fluctuation.  Investment efficiency, as indicated by retained earnings on assets, displayed lower volatility compared to other metrics.  Earnings per share showed a substantial drop, followed by some recovery and overall downward movement, but with notable fluctuations.