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 20.94 (%).Trend:Decrease 32.97% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 57.51 (%).Trend:Increase 174.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.16 (%).Trend:Decrease 49.3% than previous quarter

Overall: increasing (39.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 42.2 (%).Trend:Decrease 34.92% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 128.85 (%).Trend:Increase 205.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 57.81 (%).Trend:Decrease 55.13% than previous quarter

Overall: increasing (36.99%). 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 113.39 (%).Trend:Decrease 30.67% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 387.02 (%).Trend:Increase 241.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 199.74 (%).Trend:Decrease 48.39% than previous quarter

Overall: increasing (76.15%). 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 23.3 (%).Trend:Increase 5.0% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 25.73 (%).Trend:Increase 10.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 27.15 (%).Trend:Increase 5.52% than previous quarter

Overall: increasing (16.52%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.07 (USD).Trend:Increase 56.82% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.87 (USD).Trend:Decrease 57.97% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.76 (USD).Trend:Increase 102.3% than previous quarter

Overall: decreasing (-14.98%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, significant fluctuations were observed.  Liabilities on revenue and current assets on revenue increased by 39.26% and 36.99% respectively, with high variation.  The ratio of retained earnings to revenue also increased significantly (76.15%).  Retained earnings on assets showed a small increase (16.52%), while earnings per share decreased by 14.98% with significant variation.