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 14.02 (%).Trend:Decrease 32.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 52.6 (%).Trend:Increase 275.18% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 25.11 (%).Trend:Decrease 52.26% than previous quarter

Overall: increasing (79.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 54.26 (%).Trend:Decrease 28.73% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 237.12 (%).Trend:Increase 337.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 79.76 (%).Trend:Decrease 66.36% than previous quarter

Overall: increasing (47.0%). 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 32.32 (%).Trend:Decrease 32.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 97.85 (%).Trend:Increase 202.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 50.9 (%).Trend:Decrease 47.98% than previous quarter

Overall: increasing (57.49%). 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 35.1 (%).Trend:Increase 0.09% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 28.33 (%).Trend:Decrease 19.29% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 38.88 (%).Trend:Increase 37.24% than previous quarter

Overall: increasing (10.77%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.17 (USD).Trend:Increase 55.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.03 (USD).Trend:Decrease 147.47% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.15 (USD).Trend:Decrease 114.56% than previous quarter

Overall: decreasing (-93.09%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 shows significant volatility. Working capital efficiency fluctuates substantially in liabilities and current assets. Cost efficiency shows a considerable increase in the ratio of retained earnings to revenue, despite considerable variation. Investment efficiency demonstrates a moderate, yet variable, increase in retained earnings on assets. Earnings per share show a substantial overall decrease, indicative of significant fluctuations and uncertainty in financial performance.