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 36.9 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 97.43 (%).Trend:Increase 164.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.45 (%).Trend:Decrease 45.14% than previous quarter

Overall: increasing (44.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 53.46 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 172.6 (%).Trend:Increase 222.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.9 (%).Trend:Decrease 57.76% than previous quarter

Overall: increasing (36.36%). 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 23.51 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 83.31 (%).Trend:Increase 254.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 44.58 (%).Trend:Decrease 46.49% than previous quarter

Overall: increasing (89.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.09 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.89 (%).Trend:Increase 4.42% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.82 (%).Trend:Decrease 0.37% than previous quarter

Overall: increasing (4.04%). 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 9.62 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 11.83 (%).Trend:Increase 22.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.54 (%).Trend:Decrease 2.45% than previous quarter

Overall: increasing (19.96%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.23 (USD).Trend:Decrease 69.25% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.99 (USD).Trend:Increase 143.09% than previous quarter

Overall: decreasing (-25.25%). Fluctuation: **Significant** (high variation).



Between Q3 2020 and Q2 2021, liabilities and current assets on revenue increased significantly, with high fluctuations. The ratio of retained earnings to revenue also increased significantly, while the SG&A expense ratio showed a small increase. Retained earnings on assets saw a moderate increase, and earnings per share fluctuated significantly, ultimately decreasing.