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 42.17 (%).Trend:Decrease 39.07% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 134.62 (%).Trend:Increase 219.23% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 65.02 (%).Trend:Decrease 51.7% than previous quarter

Overall: increasing (54.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 104.9 (%).Trend:Decrease 27.87% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 293.44 (%).Trend:Increase 179.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 150.14 (%).Trend:Decrease 48.83% than previous quarter

Overall: increasing (43.13%). 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 264.74 (%).Trend:Decrease 30.91% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 727.0 (%).Trend:Increase 174.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 383.57 (%).Trend:Decrease 47.24% than previous quarter

Overall: increasing (44.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.54 (%).Trend:Decrease 3.45% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.31 (%).Trend:Decrease 15.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.66 (%).Trend:Increase 7.37% than previous quarter

Overall: decreasing (-8.73%). 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 92.56 (%).Trend:Increase 0.15% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 93.06 (%).Trend:Increase 0.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 96.35 (%).Trend:Increase 3.54% than previous quarter

Overall: increasing (4.09%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 7.0 (USD).Trend:Increase 40.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 3.93 (USD).Trend:Decrease 43.86% than previous quarter
Year 2021 Quarter 2: Earning Per Share 7.02 (USD).Trend:Increase 78.63% than previous quarter

Overall: increasing (0.29%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021,  liabilities on revenue and current assets on revenue experienced significant increases (54.19% and 43.13% respectively), accompanied by substantial fluctuation. The ratio of retained earnings to revenue also increased significantly (44.89%), while SG&A expenses decreased slightly (-8.73%). Retained earnings on assets showed small, consistent growth. Earnings per share showed a slight overall increase despite substantial quarterly fluctuations.