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 21.82 (%).Trend:Decrease 32.99% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 53.6 (%).Trend:Increase 145.65% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.11 (%).Trend:Decrease 45.69% than previous quarter

Overall: increasing (33.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 99.99 (%).Trend:Decrease 31.21% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 277.06 (%).Trend:Increase 177.09% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 146.95 (%).Trend:Decrease 46.96% than previous quarter

Overall: increasing (46.96%). 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 82.81 (%).Trend:Decrease 31.31% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 230.36 (%).Trend:Increase 178.18% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 120.02 (%).Trend:Decrease 47.9% than previous quarter

Overall: increasing (44.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.59 (%).Trend:Decrease 2.87% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.82 (%).Trend:Decrease 11.35% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.37 (%).Trend:Decrease 3.26% than previous quarter

Overall: decreasing (-14.24%). 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 36.86 (%).Trend:Increase 2.79% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 39.78 (%).Trend:Increase 7.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 41.17 (%).Trend:Increase 3.49% than previous quarter

Overall: increasing (11.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 4.26 (USD).Trend:Increase 63.85% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.21 (USD).Trend:Decrease 48.12% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.86 (USD).Trend:Increase 119.91% than previous quarter

Overall: increasing (14.08%). Fluctuation: **Significant** (high variation).



Working capital efficiency data shows significant volatility. Liabilities on revenue increased drastically in Q1 2021 before decreasing substantially. Current assets on revenue also display substantial fluctuations, signifying instability. Cost efficiency shows a consistent decline in SG&A expense ratio but notable variations in the ratio of retained earnings to revenue. Investment efficiency indicates a consistent rise in retained earnings on assets with minimal fluctuation. Earnings per share demonstrates notable increases and declines throughout the periods.