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 25.43 (%).Trend:Decrease 40.68% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 82.95 (%).Trend:Increase 226.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.62 (%).Trend:Decrease 46.21% than previous quarter

Overall: increasing (75.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 42.11 (%).Trend:Decrease 39.43% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 133.07 (%).Trend:Increase 216.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 69.62 (%).Trend:Decrease 47.68% than previous quarter

Overall: increasing (65.33%). 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 97.42 (%).Trend:Decrease 37.05% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 276.04 (%).Trend:Increase 183.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 138.24 (%).Trend:Decrease 49.92% than previous quarter

Overall: increasing (41.9%). 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 98.33 (%).Trend:Increase 0.87% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 95.84 (%).Trend:Decrease 2.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 93.13 (%).Trend:Decrease 2.83% than previous quarter

Overall: decreasing (-5.29%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 53.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.12 (USD).Trend:Increase 125.53% than previous quarter

Overall: increasing (6.0%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 financial data reveals significant quarter-to-quarter variation in several key financial metrics. Liabilities on revenue and current assets on revenue show increases overall (75.46% and 65.33%, respectively), with large fluctuations between quarters. The ratio of retained earnings to revenue shows a similar pattern, with an overall increase (41.9%), but with considerable quarter-to-quarter variation. Investment efficiency experienced a minor overall decrease (-5.29%), with minimal quarterly fluctuations. Earnings per share increased overall (6.0%), but with high variability.