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 42.35 (%).Trend:Decrease 41.9% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 122.99 (%).Trend:Increase 190.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 65.43 (%).Trend:Decrease 46.8% than previous quarter

Overall: increasing (54.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 71.95 (%).Trend:Decrease 37.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 220.62 (%).Trend:Increase 206.63% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 114.36 (%).Trend:Decrease 48.16% than previous quarter

Overall: increasing (58.94%). 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 68.24 (%).Trend:Decrease 32.15% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 220.53 (%).Trend:Increase 223.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 112.14 (%).Trend:Decrease 49.15% than previous quarter

Overall: increasing (64.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.89 (%).Trend:Increase 0.54% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.83 (%).Trend:Increase 17.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.2 (%).Trend:Decrease 3.18% than previous quarter

Overall: increasing (13.68%). 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 61.51 (%).Trend:Increase 5.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 64.99 (%).Trend:Increase 5.66% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 64.75 (%).Trend:Decrease 0.37% than previous quarter

Overall: increasing (5.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.9 (USD).Trend:Increase 31.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 73.16% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 80.39% than previous quarter

Overall: decreasing (-51.58%). 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 all increased significantly, with substantial fluctuations.  The SG&A expense ratio increased moderately. Retained earnings on assets showed a small overall increase, with low variation. Earnings per share decreased significantly.