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 20.48 (%).Trend:Decrease 28.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 63.47 (%).Trend:Increase 209.91% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.99 (%).Trend:Decrease 57.48% than previous quarter

Overall: increasing (31.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 20.81 (%).Trend:Decrease 33.28% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 71.95 (%).Trend:Increase 245.75% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 33.53 (%).Trend:Decrease 53.4% than previous quarter

Overall: increasing (61.12%). 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 48.76 (%).Trend:Decrease 31.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 151.59 (%).Trend:Increase 210.89% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 75.45 (%).Trend:Decrease 50.23% than previous quarter

Overall: increasing (54.74%). 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 41.92 (%).Trend:Increase 4.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 45.56 (%).Trend:Increase 8.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 48.34 (%).Trend:Increase 6.1% than previous quarter

Overall: increasing (15.31%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 73.27% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.42 (USD).Trend:Decrease 62.23% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.79 (USD).Trend:Increase 166.9% than previous quarter

Overall: increasing (0.8%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 shows significant volatility. Working capital efficiency, measured by liabilities and current assets on revenue, displayed initial decreases followed by substantial increases. Cost efficiency, measured by the ratio of retained earnings to revenue, initially decreased then increased dramatically. Investment efficiency remained consistent and increased gradually. Earnings per share also experienced considerable fluctuations.