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 23.06 (%).Trend:Decrease 22.82% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 37.31 (%).Trend:Increase 61.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.62 (%).Trend:Decrease 28.65% than previous quarter

Overall: increasing (15.44%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 61.28 (%).Trend:Decrease 23.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 132.05 (%).Trend:Increase 115.49% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 73.43 (%).Trend:Decrease 44.39% than previous quarter

Overall: increasing (19.83%). 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 22.63 (%).Trend:Decrease 27.63% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 69.29 (%).Trend:Increase 206.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 38.31 (%).Trend:Decrease 44.71% than previous quarter

Overall: increasing (69.29%). 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 22.93 (%).Trend:Decrease 3.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 33.53 (%).Trend:Increase 46.23% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 34.72 (%).Trend:Increase 3.55% than previous quarter

Overall: increasing (51.42%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 3.49 (USD).Trend:Increase 16.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.94 (USD).Trend:Increase 98.85% than previous quarter

Overall: increasing (131.33%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals fluctuating trends. Liabilities on revenue and current assets on revenue display overall increasing trends but with significant fluctuation.  The ratio of retained earnings to revenue shows a significant, positive overall trend with large variation.  Investment efficiency, measured by retained earnings on assets, shows a steady increase with moderate variation. Earnings per share demonstrate a substantial overall positive trend with significant fluctuation.  Overall, there's increasing profitability but the variability needs further analysis.