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 40.29 (%).Trend:Decrease 33.87% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 109.34 (%).Trend:Increase 171.38% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.27 (%).Trend:Decrease 49.45% than previous quarter

Overall: increasing (37.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 72.57 (%).Trend:Decrease 29.17% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 177.23 (%).Trend:Increase 144.22% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 86.34 (%).Trend:Decrease 51.28% than previous quarter

Overall: increasing (18.97%). 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 7.25 (%).Trend:Increase 198.35% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 43.14 (%).Trend:Increase 495.03% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 22.73 (%).Trend:Decrease 47.31% than previous quarter

Overall: increasing (213.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.63 (%).Trend:Decrease 7.57% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.81 (%).Trend:Increase 1.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.35 (%).Trend:Decrease 2.91% than previous quarter

Overall: decreasing (-1.79%). 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 3.62 (%).Trend:Increase 358.23% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.15 (%).Trend:Increase 125.14% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.96 (%).Trend:Increase 9.94% than previous quarter

Overall: increasing (147.51%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.27 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.44 (USD).Trend:Decrease 65.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 127.27% than previous quarter

Overall: decreasing (-21.26%). Fluctuation: **Significant** (high variation).



The financial statements show significant fluctuations in various metrics. Working capital efficiency shows substantial increases and decreases in liabilities and current assets relative to revenue. Cost efficiency demonstrates major changes in retained earnings relative to revenue, while SG&A expense ratio remains relatively stable. Investment efficiency reveals significant variation in retained earnings on assets, and earnings per share also exhibits considerable volatility. Overall, the data indicates substantial and unpredictable changes in key financial indicators.