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).



Working capital efficiency shows significant fluctuation, with liabilities on revenue increasing from Q3 2020 to Q2 2021 (72.12%) and current assets on revenue also increasing (93.23%), but both demonstrate high variation. Cost efficiency, as measured by the ratio of retained earnings to revenue, similarly shows significant fluctuation (69.55%). Investment efficiency, as measured by retained earnings on assets, shows little fluctuation (8.28%). Earnings per share are decreasing overall (-37.7%), displaying significant fluctuations.