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 39.86 (%).Trend:Decrease 26.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 90.88 (%).Trend:Increase 128.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.27 (%).Trend:Decrease 46.89% than previous quarter

Overall: increasing (21.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 65.29 (%).Trend:Decrease 33.23% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 144.91 (%).Trend:Increase 121.95% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 78.23 (%).Trend:Decrease 46.01% than previous quarter

Overall: increasing (19.82%). 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 63.02 (%).Trend:Decrease 40.19% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 135.33 (%).Trend:Increase 114.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 69.55 (%).Trend:Decrease 48.61% than previous quarter

Overall: increasing (10.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53.32 (%).Trend:Decrease 9.34% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.41 (%).Trend:Decrease 12.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.67 (%).Trend:Decrease 1.59% than previous quarter

Overall: decreasing (-14.35%). 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 45.67 (%).Trend:Decrease 2.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 45.19 (%).Trend:Decrease 1.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 44.45 (%).Trend:Decrease 1.64% than previous quarter

Overall: decreasing (-2.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.51 (USD).Trend:Increase 119.37% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.07 (USD).Trend:Decrease 41.03% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.5 (USD).Trend:Increase 117.39% than previous quarter

Overall: increasing (28.21%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 shows significant fluctuations. Liabilities and current assets on revenue exhibit substantial declines, followed by a large increase in Q1 2021. Cost efficiency, as measured by the ratio of retained earnings to revenue, also demonstrates notable fluctuations, increasing significantly. SG&A expense ratio shows a decrease overall, while investment efficiency demonstrates a decline in retained earnings on assets. Earnings per share show substantial growth in Q3 2020 and Q2 2021, but experienced a decrease in Q1 2021.