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 21.43 (%).Trend:Decrease 24.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 59.4 (%).Trend:Increase 177.18% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31.46 (%).Trend:Decrease 47.04% than previous quarter

Overall: increasing (46.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 90.51 (%).Trend:Decrease 27.31% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 256.76 (%).Trend:Increase 183.68% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 122.61 (%).Trend:Decrease 52.25% than previous quarter

Overall: increasing (35.47%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.38 (%).Trend:Decrease 1.39% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.47 (%).Trend:Decrease 4.95% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.35 (%).Trend:Decrease 0.69% than previous quarter

Overall: decreasing (-5.6%). 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
Earning Per Share
Year 2020 Quarter 3: Earning Per Share 4.34 (USD).Trend:Increase 58.39% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.94 (USD).Trend:Decrease 55.3% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.97 (USD).Trend:Increase 104.64% than previous quarter

Overall: decreasing (-8.53%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals significant volatility. Working capital efficiency exhibits large swings, with liabilities and current assets increasing and decreasing. Cost efficiency shows a steady downward trend in SG&A expense ratios.  Investment efficiency demonstrates substantial variations in earnings per share, with a decrease in Q1 2021 and an increase in Q2 2021.