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 45.88 (%).Trend:Decrease 36.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.1 (%).Trend:Increase 146.51% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 75.59 (%).Trend:Decrease 33.17% than previous quarter

Overall: increasing (64.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 104.32 (%).Trend:Decrease 33.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 270.66 (%).Trend:Increase 159.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 138.26 (%).Trend:Decrease 48.92% than previous quarter

Overall: increasing (32.53%). 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 198.47 (%).Trend:Decrease 37.84% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 554.17 (%).Trend:Increase 179.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 266.65 (%).Trend:Decrease 51.88% than previous quarter

Overall: increasing (34.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.24 (%).Trend:Decrease 6.83% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.69 (%).Trend:Decrease 9.84% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.98 (%).Trend:Decrease 1.7% than previous quarter

Overall: decreasing (-11.38%). 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 40.8 (%).Trend:Increase 0.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 42.61 (%).Trend:Increase 4.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 42.65 (%).Trend:Increase 0.09% than previous quarter

Overall: increasing (4.53%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.0 (USD).Trend:Decrease 33.33% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.95 (USD).Trend:Decrease 147.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.63 (USD).Trend:Increase 71.58% than previous quarter

Overall: increasing (-181.5%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue increased significantly (64.76%, 32.53%, 34.35% respectively) with significant fluctuation. The SG&A expense ratio decreased considerably (-11.38%), with low variation.  Retained earnings on assets increased slightly (4.53%), showing low variation.  Earnings per share increased significantly (-181.5%), with high fluctuation.