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 32.26 (%).Trend:Decrease 32.21% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 87.97 (%).Trend:Increase 172.69% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.41 (%).Trend:Decrease 44.97% than previous quarter

Overall: increasing (50.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 85.86 (%).Trend:Decrease 32.3% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 230.06 (%).Trend:Increase 167.95% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 97.98 (%).Trend:Decrease 57.41% than previous quarter

Overall: increasing (14.12%). 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 75.78 (%).Trend:Decrease 34.91% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 195.89 (%).Trend:Increase 158.5% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 99.02 (%).Trend:Decrease 49.45% than previous quarter

Overall: increasing (30.67%). 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 43.93 (%).Trend:Increase 2.12% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 46.22 (%).Trend:Increase 5.21% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 46.14 (%).Trend:Decrease 0.17% than previous quarter

Overall: increasing (5.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.59 (USD).Trend:Increase 107.51% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.39 (USD).Trend:Decrease 33.43% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.44 (USD).Trend:Increase 85.77% than previous quarter

Overall: increasing (23.68%). Fluctuation: **Significant** (high variation).



Working capital efficiency, assessed from Q3 2020 to Q2 2021, exhibits significant fluctuations. Liabilities on revenue saw a decrease, then a substantial increase, followed by another decrease.  Current assets on revenue show a similar pattern of substantial increases and decreases.  Cost efficiency, as indicated by the retained earnings-to-revenue ratio, also displays substantial fluctuations.  Investment efficiency, measured by retained earnings on assets, shows a small, steady increase. Earnings per share exhibit significant fluctuations, increasing substantially in Q3 2020, then decreasing before rising again.