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 29.32 (%).Trend:Decrease 24.72% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 74.73 (%).Trend:Increase 154.88% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.5 (%).Trend:Decrease 49.82% than previous quarter

Overall: increasing (27.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 45.88 (%).Trend:Decrease 57.64% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 123.11 (%).Trend:Increase 168.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 64.63 (%).Trend:Decrease 47.5% than previous quarter

Overall: increasing (40.87%). 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 58.98 (%).Trend:Decrease 35.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 146.06 (%).Trend:Increase 147.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 76.32 (%).Trend:Decrease 47.75% than previous quarter

Overall: increasing (29.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.64 (%).Trend:Decrease 3.1% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.78 (%).Trend:Decrease 8.08% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.43 (%).Trend:Increase 6.65% than previous quarter

Overall: decreasing (-1.97%). 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 55.04 (%).Trend:Increase 20.04% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 52.66 (%).Trend:Decrease 4.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 40.98 (%).Trend:Decrease 22.18% than previous quarter

Overall: decreasing (-25.55%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.08 (USD).Trend:Increase 8.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.09 (USD).Trend:Increase 93.52% than previous quarter

Overall: increasing (109.0%). Fluctuation: **Significant** (high variation).



The data from Q3 2020 to Q2 2021 shows significant increases in liabilities on revenue (27.9%), current assets on revenue (40.87%), and the ratio of retained earnings to revenue (29.4%), all exhibiting significant fluctuations.  The SG&A expense ratio decreased slightly (-1.97%), with low variation.  Retained earnings on assets decreased (-25.55%), showing moderate fluctuation.  Earnings per share increased significantly (109.0%), showing high variation.