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 23.94 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 77.76 (%).Trend:Increase 224.81% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.76 (%).Trend:Decrease 56.58% than previous quarter

Overall: increasing (41.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 37.57 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 112.49 (%).Trend:Increase 199.41% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 46.7 (%).Trend:Decrease 58.49% than previous quarter

Overall: increasing (24.3%). 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 0.14 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1.94 (%).Trend:Increase 1285.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 3.53 (%).Trend:Increase 81.96% than previous quarter

Overall: increasing (2421.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.99 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.64 (%).Trend:Increase 8.25% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.25 (%).Trend:Decrease 1.8% than previous quarter

Overall: increasing (6.3%). 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 0.18 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 0.84 (%).Trend:Increase 366.67% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.46 (%).Trend:Increase 311.9% than previous quarter

Overall: increasing (1822.22%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.81 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.43 (USD).Trend:Decrease 49.11% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.83 (USD).Trend:Increase 167.83% than previous quarter

Overall: increasing (36.3%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, working capital efficiency metrics show significant fluctuation. Liabilities and current assets on revenue increased, though with high variability. Cost efficiency, as measured by the ratio of retained earnings to revenue, experienced a large overall increase, despite significant quarter-to-quarter changes.  SG&A expenses increased modestly. Invest efficiency indicators, retained earnings on assets and earnings per share, showed substantial overall increases, but with considerable volatility.