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 39.83 (%).Trend:Decrease 33.83% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 117.82 (%).Trend:Increase 195.81% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 62.55 (%).Trend:Decrease 46.91% than previous quarter

Overall: increasing (57.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 218.92 (%).Trend:Decrease 34.9% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 599.63 (%).Trend:Increase 173.9% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 314.82 (%).Trend:Decrease 47.5% than previous quarter

Overall: increasing (43.81%). 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 110.52 (%).Trend:Decrease 36.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 315.57 (%).Trend:Increase 185.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 167.54 (%).Trend:Decrease 46.91% than previous quarter

Overall: increasing (51.59%). 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 41.93 (%).Trend:Decrease 1.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 43.05 (%).Trend:Increase 2.67% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 44.23 (%).Trend:Increase 2.74% than previous quarter

Overall: increasing (5.49%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 5.94 (USD).Trend:Increase 59.68% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.36 (USD).Trend:Decrease 60.27% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.94 (USD).Trend:Increase 109.32% than previous quarter

Overall: decreasing (-16.84%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased significantly, displaying high fluctuation. Retained earnings on assets showed a small increase with low variation. Earnings per share decreased significantly, demonstrating high volatility.