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 16.27 (%).Trend:Decrease 31.58% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 49.64 (%).Trend:Increase 205.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 25.26 (%).Trend:Decrease 49.11% than previous quarter

Overall: increasing (55.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 48.25 (%).Trend:Decrease 42.72% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 127.56 (%).Trend:Increase 164.37% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 64.49 (%).Trend:Decrease 49.44% than previous quarter

Overall: increasing (33.66%). 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 98.17 (%).Trend:Decrease 32.86% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 290.14 (%).Trend:Increase 195.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 144.48 (%).Trend:Decrease 50.2% than previous quarter

Overall: increasing (47.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.86 (%).Trend:Decrease 8.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.83 (%).Trend:Decrease 14.47% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.24 (%).Trend:Increase 1.72% than previous quarter

Overall: decreasing (-12.99%). 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 132.07 (%).Trend:Increase 11.31% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 141.29 (%).Trend:Increase 6.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 140.65 (%).Trend:Decrease 0.45% than previous quarter

Overall: increasing (6.5%). Fluctuation: **Little** (low 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 4.51 (USD).Trend:Decrease 49.89% than previous quarter
Year 2021 Quarter 2: Earning Per Share 8.8 (USD).Trend:Increase 95.12% than previous quarter

Overall: decreasing (-2.22%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2020 to Q2 2021 shows substantial fluctuations. Liabilities on revenue and current assets on revenue both show a large increase followed by a decline. Cost efficiency (ratio of retained earnings to revenue) shows an overall increase with high variation. SG&A expense ratio exhibits a modest decrease. Investment efficiency shows a slight increase in retained earnings on assets with minimal fluctuation. Earning per share displays a decrease overall, but with significant variation.