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 17.78 (%).Trend:Decrease 39.13% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 88.21 (%).Trend:Increase 396.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.82 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (152.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 89.57 (%).Trend:Decrease 28.38% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 256.82 (%).Trend:Increase 186.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 131.47 (%).Trend:Decrease 48.81% than previous quarter

Overall: increasing (46.78%). 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 33.45 (%).Trend:Decrease 19.44% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 74.8 (%).Trend:Increase 123.62% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 38.35 (%).Trend:Decrease 48.73% than previous quarter

Overall: increasing (14.65%). 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 14.82 (%).Trend:Increase 20.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.53 (%).Trend:Decrease 42.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.28 (%).Trend:Increase 8.79% than previous quarter

Overall: decreasing (-37.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.5 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 88.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.25 (USD).Trend:Increase 316.67% than previous quarter

Overall: decreasing (-50.0%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, Liabilities on Revenue and Current Assets on Revenue show overall increases with significant fluctuation.  Ratio of Retained Earnings to Revenue also increased, but less dramatically.  However, Retained Earning on Assets and Earnings Per Share both decreased significantly, displaying high variability.