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 19.91 (%).Trend:Decrease 35.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 57.94 (%).Trend:Increase 191.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 30.38 (%).Trend:Decrease 47.57% than previous quarter

Overall: increasing (52.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 24.18 (%).Trend:Decrease 37.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 97.84 (%).Trend:Increase 304.63% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 53.32 (%).Trend:Decrease 45.5% than previous quarter

Overall: increasing (120.51%). 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 49.3 (%).Trend:Decrease 33.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 135.13 (%).Trend:Increase 174.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 68.22 (%).Trend:Decrease 49.52% than previous quarter

Overall: increasing (38.38%). 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 36.52 (%).Trend:Increase 0.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 33.62 (%).Trend:Decrease 7.94% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 33.53 (%).Trend:Decrease 0.27% than previous quarter

Overall: decreasing (-8.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 6.21 (USD).Trend:Increase 24.2% than previous quarter
Year 2021 Quarter 1: Earning Per Share 4.75 (USD).Trend:Decrease 23.51% than previous quarter
Year 2021 Quarter 2: Earning Per Share 9.4 (USD).Trend:Increase 97.89% than previous quarter

Overall: increasing (51.37%). Fluctuation: **Significant** (high variation).



The financial data reveals substantial fluctuation in working capital efficiency, cost efficiency, and investment efficiency from Q3 2020 to Q2 2021.  Liabilities and current assets on revenue display high volatility, exhibiting increases and decreases. The ratio of retained earnings to revenue exhibits a similar erratic pattern, increasing noticeably in Q1 2021 before decreasing again. Investment efficiency shows a moderate decline, while earnings per share demonstrate a mixed trend with notable increases and decreases.