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 25.43 (%).Trend:Decrease 37.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 83.67 (%).Trend:Increase 229.02% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.66 (%).Trend:Decrease 41.84% than previous quarter

Overall: increasing (91.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 17.49 (%).Trend:Decrease 35.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 58.07 (%).Trend:Increase 232.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 40.62 (%).Trend:Decrease 30.05% than previous quarter

Overall: increasing (132.25%). 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 32.68 (%).Trend:Decrease 36.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 92.25 (%).Trend:Increase 182.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 53.13 (%).Trend:Decrease 42.41% than previous quarter

Overall: increasing (62.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.88 (%).Trend:Increase 10.94% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.1 (%).Trend:Decrease 13.98% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.41 (%).Trend:Increase 7.66% than previous quarter

Overall: decreasing (-7.39%). 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 39.61 (%).Trend:Decrease 1.93% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 37.56 (%).Trend:Decrease 5.18% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 37.52 (%).Trend:Decrease 0.11% than previous quarter

Overall: decreasing (-5.28%). Fluctuation: **Little** (low variation).

Earning Per Share


The period from Q3 2020 to Q2 2021 shows substantial increases in liabilities on revenue (91.35%), current assets on revenue (132.25%), and the ratio of retained earnings to revenue (62.58%), all with significant fluctuations.  However, the SG&A expense ratio and retained earnings on assets decreased, exhibiting minimal variation. Data spans three quarters.