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 36.0 (%).Trend:Decrease 39.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 104.78 (%).Trend:Increase 191.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.55 (%).Trend:Decrease 57.48% than previous quarter

Overall: increasing (23.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 38.15 (%).Trend:Decrease 33.56% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 80.0 (%).Trend:Increase 109.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 38.48 (%).Trend:Decrease 51.9% than previous quarter

Overall: increasing (0.87%). 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 376.26 (%).Trend:Decrease 33.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1118.93 (%).Trend:Increase 197.38% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 543.05 (%).Trend:Decrease 51.47% than previous quarter

Overall: increasing (44.33%). 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 79.42 (%).Trend:Increase 1.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 84.18 (%).Trend:Increase 5.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 85.57 (%).Trend:Increase 1.65% than previous quarter

Overall: increasing (7.74%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 5.85 (USD).Trend:Increase 52.74% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.01 (USD).Trend:Decrease 65.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.73 (USD).Trend:Increase 135.32% than previous quarter

Overall: decreasing (-19.15%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal high volatility across various metrics. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all display substantial fluctuations, with significant increases and decreases. In contrast, retained earnings on assets showed a consistent upward trend with limited fluctuation. Earnings per share exhibited a downward trend in Q1 2021 followed by a substantial increase in Q2 2021.