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 46.04 (%).Trend:Decrease 43.17% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 146.05 (%).Trend:Increase 217.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 81.17 (%).Trend:Decrease 44.42% than previous quarter

Overall: increasing (76.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 60.23 (%).Trend:Decrease 42.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 162.26 (%).Trend:Increase 169.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 97.84 (%).Trend:Decrease 39.7% than previous quarter

Overall: increasing (62.44%). 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 156.19 (%).Trend:Decrease 38.42% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 464.4 (%).Trend:Increase 197.33% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 217.27 (%).Trend:Decrease 53.21% than previous quarter

Overall: increasing (39.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.19 (%).Trend:Decrease 1.18% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.43 (%).Trend:Increase 5.73% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.11 (%).Trend:Decrease 7.22% than previous quarter

Overall: decreasing (-1.91%). 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 51.57 (%).Trend:Increase 0.64% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 53.6 (%).Trend:Increase 3.94% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 51.58 (%).Trend:Decrease 3.77% than previous quarter

Overall: increasing (0.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.43 (USD).Trend:Increase 4.88% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 195.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.56 (USD).Trend:Increase 280.49% than previous quarter

Overall: increasing (-462.79%). Fluctuation: **Significant** (high variation).



Working capital efficiency reveals significant volatility, with liabilities on revenue increasing 76.3% and current assets on revenue rising 62.44% from Q3 2020 to Q2 2021.  Cost efficiency shows a slight decrease in SG&A expense ratio (-1.91%) and little fluctuation in retained earnings on assets (0.02% increase).  However, earning per share exhibits a significant increase (-462.79%), potentially indicating substantial financial performance variance.