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 23.06 (%).Trend:Decrease 22.82% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 37.31 (%).Trend:Increase 61.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.62 (%).Trend:Decrease 28.65% than previous quarter

Overall: increasing (15.44%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 61.28 (%).Trend:Decrease 23.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 132.05 (%).Trend:Increase 115.49% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 73.43 (%).Trend:Decrease 44.39% than previous quarter

Overall: increasing (19.83%). 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 22.63 (%).Trend:Decrease 27.63% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 69.29 (%).Trend:Increase 206.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 38.31 (%).Trend:Decrease 44.71% than previous quarter

Overall: increasing (69.29%). 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 22.93 (%).Trend:Decrease 3.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 33.53 (%).Trend:Increase 46.23% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 34.72 (%).Trend:Increase 3.55% than previous quarter

Overall: increasing (51.42%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 3.49 (USD).Trend:Increase 16.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.94 (USD).Trend:Increase 98.85% than previous quarter

Overall: increasing (131.33%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows liabilities on revenue decreasing from Q3 2020 to Q2 2021, but with significant fluctuations. Current assets on revenue also exhibit a similar, fluctuating decreasing trend. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a significant overall increase with substantial variation. Investment efficiency demonstrates a steady increase in retained earnings on assets with moderate variation. Earnings per share show a substantial overall increase with high fluctuation. The data suggests overall positive growth trends, but high volatility in key financial metrics.