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 22.47 (%).Trend:Decrease 32.44% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 56.31 (%).Trend:Increase 150.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 34.14 (%).Trend:Decrease 39.37% than previous quarter

Overall: increasing (51.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 49.18 (%).Trend:Decrease 31.32% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 119.74 (%).Trend:Increase 143.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.9 (%).Trend:Decrease 47.47% than previous quarter

Overall: increasing (27.9%). 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 24.63 (%).Trend:Decrease 30.8% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 85.68 (%).Trend:Increase 247.87% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 42.88 (%).Trend:Decrease 49.95% than previous quarter

Overall: increasing (74.1%). 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 24.08 (%).Trend:Increase 7.79% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 27.07 (%).Trend:Increase 12.42% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.77 (%).Trend:Decrease 4.8% than previous quarter

Overall: increasing (7.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.44 (USD).Trend:Increase 214.29% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.15 (USD).Trend:Decrease 65.91% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.06 (USD).Trend:Decrease 60.0% than previous quarter

Overall: decreasing (-86.36%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2020 to Q2 2021 reveals significant fluctuations across key performance indicators (KPIs). Liabilities and current assets on revenue demonstrate high variability with increases and decreases.  Cost efficiency, as measured by the retained earnings-to-revenue ratio, reveals substantial increases and decreases.  Investment efficiency, using retained earnings on assets, shows relatively stable growth. Earning per share experienced significant and varied changes.