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 27.19 (%).Trend:Decrease 35.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 67.17 (%).Trend:Increase 147.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 32.84 (%).Trend:Decrease 51.11% than previous quarter

Overall: increasing (20.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 31.36 (%).Trend:Decrease 17.02% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 79.45 (%).Trend:Increase 153.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 42.86 (%).Trend:Decrease 46.05% than previous quarter

Overall: increasing (36.67%). 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 27.88 (%).Trend:Decrease 33.08% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 75.25 (%).Trend:Increase 169.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 40.01 (%).Trend:Decrease 46.83% than previous quarter

Overall: increasing (43.51%). 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 26.52 (%).Trend:Decrease 4.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 29.63 (%).Trend:Increase 11.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 30.98 (%).Trend:Increase 4.56% than previous quarter

Overall: increasing (16.82%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 20.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.76 (USD).Trend:Increase 120.0% than previous quarter

Overall: increasing (76.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal significant fluctuations.  Working capital efficiency, with liabilities and current assets on revenue, demonstrates significant variation and an overall increase.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also saw an increase.  Investment efficiency shows a general upward trend in retained earnings on assets, though with little fluctuation compared to the other metrics.  Earning per share also saw substantial fluctuations, increasing overall.