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 29.61 (%).Trend:Decrease 40.16% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 70.63 (%).Trend:Increase 138.53% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 36.42 (%).Trend:Decrease 48.44% than previous quarter

Overall: increasing (23.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 29.69 (%).Trend:Decrease 36.3% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 81.84 (%).Trend:Increase 175.65% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 44.8 (%).Trend:Decrease 45.26% than previous quarter

Overall: increasing (50.89%). 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 28.62 (%).Trend:Decrease 28.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 95.24 (%).Trend:Increase 232.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 50.87 (%).Trend:Decrease 46.59% than previous quarter

Overall: increasing (77.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 20.59 (%).Trend:Increase 9.64% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.78 (%).Trend:Increase 15.49% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 24.31 (%).Trend:Increase 2.23% than previous quarter

Overall: increasing (18.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.33 (USD).Trend:Increase 53.29% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.91 (USD).Trend:Decrease 60.94% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.82 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-21.89%). Fluctuation: **Significant** (high variation).



The period from Q3 2020 to Q2 2021 shows significant increases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, alongside high fluctuations. Retained earnings on assets displayed a small, steady increase.  Earning per share decreased significantly, with considerable volatility.