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 26.49 (%).Trend:Decrease 37.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 65.67 (%).Trend:Increase 147.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 34.18 (%).Trend:Decrease 47.95% than previous quarter

Overall: increasing (29.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 93.29 (%).Trend:Decrease 28.79% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 252.28 (%).Trend:Increase 170.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 128.17 (%).Trend:Decrease 49.2% than previous quarter

Overall: increasing (37.39%). 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 133.21 (%).Trend:Decrease 30.4% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 403.02 (%).Trend:Increase 202.54% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 208.0 (%).Trend:Decrease 48.39% than previous quarter

Overall: increasing (56.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.86 (%).Trend:Decrease 1.8% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.19 (%).Trend:Decrease 2.4% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.2 (%).Trend:Increase 0.04% than previous quarter

Overall: decreasing (-2.37%). 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 62.57 (%).Trend:Increase 2.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 67.97 (%).Trend:Increase 8.63% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 70.38 (%).Trend:Increase 3.55% than previous quarter

Overall: increasing (12.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.83 (USD).Trend:Increase 176.67% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.54 (USD).Trend:Decrease 34.94% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.33 (USD).Trend:Increase 146.3% than previous quarter

Overall: increasing (60.24%). Fluctuation: **Significant** (high variation).



During Q3 2020 to Q2 2021, liabilities on revenue (29.03%), current assets on revenue (37.39%), and the ratio of retained earnings to revenue (56.14%) all showed significant increases and high variability.  The SG&A expense ratio decreased slightly (-2.37%), exhibiting low volatility. Retained earnings on assets modestly increased (12.48%), while earnings per share experienced a considerable increase (60.24%) with significant fluctuation.