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 59.28 (%).Trend:Decrease 30.47% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 107.62 (%).Trend:Increase 81.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.28 (%).Trend:Decrease 50.49% than previous quarter

Overall: decreasing (-10.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 68.18 (%).Trend:Decrease 33.23% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 206.34 (%).Trend:Increase 202.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 101.63 (%).Trend:Decrease 50.75% than previous quarter

Overall: increasing (49.06%). 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 165.11 (%).Trend:Decrease 33.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 463.57 (%).Trend:Increase 180.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 220.15 (%).Trend:Decrease 52.51% than previous quarter

Overall: increasing (33.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.49 (%).Trend:Decrease 5.77% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.62 (%).Trend:Decrease 10.25% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.46 (%).Trend:Decrease 2.1% than previous quarter

Overall: decreasing (-12.13%). 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 68.69 (%).Trend:Decrease 0.71% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 77.49 (%).Trend:Increase 12.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 78.4 (%).Trend:Increase 1.17% than previous quarter

Overall: increasing (14.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.84 (USD).Trend:Decrease 29.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 7.62 (USD).Trend:Increase 168.31% than previous quarter

Overall: increasing (90.5%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show significant volatility. Liabilities on revenue initially decline, then sharply increase before decreasing again. Current assets show a substantial increase, then a subsequent decrease.  The ratio of retained earnings to revenue exhibits high fluctuation.  SG&A expense ratio declines overall but fluctuates moderately. Investment efficiency maintains consistent increases in retained earnings on assets.  Earnings per share experience notable volatility, showing significant increases and decreases.