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 26.63 (%).Trend:Decrease 32.38% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 81.36 (%).Trend:Increase 205.52% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.62 (%).Trend:Decrease 50.07% than previous quarter

Overall: increasing (52.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 50.64 (%).Trend:Decrease 35.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 207.07 (%).Trend:Increase 308.91% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 108.11 (%).Trend:Decrease 47.79% than previous quarter

Overall: increasing (113.49%). 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 3.63 (%).Trend:Decrease 51.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 8.75 (%).Trend:Increase 141.05% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 7.92 (%).Trend:Decrease 9.49% than previous quarter

Overall: increasing (118.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.96 (%).Trend:Increase 0.82% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.08 (%).Trend:Decrease 12.14% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.58 (%).Trend:Increase 1.78% than previous quarter

Overall: decreasing (-10.58%). 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 4.3 (%).Trend:Decrease 27.49% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 2.79 (%).Trend:Decrease 35.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.97 (%).Trend:Increase 78.14% than previous quarter

Overall: increasing (15.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.13 (USD).Trend:Increase 33.96% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.97 (USD).Trend:Decrease 54.46% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.77 (USD).Trend:Increase 82.47% than previous quarter

Overall: decreasing (-16.9%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020-Q2 2021 data reveals significant volatility across key metrics. Liabilities and current assets on revenue significantly increased, although both experienced considerable fluctuation. Ratio of retained earnings to revenue also grew significantly.  Conversely, SG&A expense ratio decreased modestly, exhibiting less variation.  Retained earnings on assets and earnings per share experienced substantial fluctuations.