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 58.63 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 196.54 (%).Trend:Increase 235.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 99.64 (%).Trend:Decrease 49.3% than previous quarter

Overall: increasing (69.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 72.77 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 222.43 (%).Trend:Increase 205.66% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 119.68 (%).Trend:Decrease 46.19% than previous quarter

Overall: increasing (64.46%). 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 84.3 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 446.05 (%).Trend:Increase 429.12% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 223.22 (%).Trend:Decrease 49.96% than previous quarter

Overall: increasing (164.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.54 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.0 (%).Trend:Increase 7.8% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.3 (%).Trend:Increase 0.88% than previous quarter

Overall: increasing (8.75%). 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 25.42 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 39.33 (%).Trend:Increase 54.72% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 39.71 (%).Trend:Increase 0.97% than previous quarter

Overall: increasing (56.22%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 73.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.76 (USD).Trend:Increase 181.48% than previous quarter

Overall: decreasing (-24.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency exhibits high variation, with liabilities on revenue increasing dramatically in Q1 2021 and current assets following a similar pattern. Cost efficiency shows significant fluctuations in the ratio of retained earnings to revenue, while SG&A expense ratio shows low variation. Investment efficiency displays a moderate variation in retained earnings on assets, a relatively stable measure.  Earning per share shows high fluctuation between quarters, with substantial declines and increases.