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 21.5 (%).Trend:Decrease 47.54% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 65.5 (%).Trend:Increase 204.65% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.46 (%).Trend:Decrease 56.55% than previous quarter

Overall: increasing (32.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 42.92 (%).Trend:Decrease 44.18% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 123.54 (%).Trend:Increase 187.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.04 (%).Trend:Decrease 49.78% than previous quarter

Overall: increasing (44.55%). 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 36.79 (%).Trend:Decrease 25.01% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 148.89 (%).Trend:Increase 304.7% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 81.22 (%).Trend:Decrease 45.45% than previous quarter

Overall: increasing (120.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.42 (%).Trend:Decrease 0.49% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.85 (%).Trend:Increase 7.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.64 (%).Trend:Decrease 0.96% than previous quarter

Overall: increasing (5.97%). 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 8.65 (%).Trend:Increase 18.98% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 12.43 (%).Trend:Increase 43.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 13.72 (%).Trend:Increase 10.38% than previous quarter

Overall: increasing (58.61%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 9.0 (USD).Trend:Increase 80.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 4.64 (USD).Trend:Decrease 48.44% than previous quarter
Year 2021 Quarter 2: Earning Per Share 9.34 (USD).Trend:Increase 101.29% than previous quarter

Overall: increasing (3.78%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 financial data reveals significant volatility across key metrics. Working capital efficiency displays an upward trend in liabilities and current assets on revenue, but fluctuations are substantial.  Cost efficiency exhibits a slightly increasing trend in the SG&A expense ratio.  Retained earnings to revenue shows a large increase with considerable volatility. Investment efficiency displays a positive trend in retained earnings on assets with moderate variation.  Earnings per share show substantial quarter-to-quarter changes but a slight overall increase.