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 34.08 (%).Trend:Decrease 54.53% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 108.98 (%).Trend:Increase 219.78% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 57.21 (%).Trend:Decrease 47.5% than previous quarter

Overall: increasing (67.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 84.15 (%).Trend:Decrease 31.14% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 225.0 (%).Trend:Increase 167.38% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 114.35 (%).Trend:Decrease 49.18% than previous quarter

Overall: increasing (35.89%). 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 3.37 (%).Trend:Increase 481.03% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 0.26 (%).Trend:Decrease 92.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -0.39 (%).Trend:Decrease 250.0% than previous quarter

Overall: decreasing (-111.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.76 (%).Trend:Decrease 2.04% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.29 (%).Trend:Decrease 8.59% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.91 (%).Trend:Increase 2.36% than previous quarter

Overall: decreasing (-6.43%). 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 1.36 (%).Trend:Increase 750.0% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 0.04 (%).Trend:Decrease 97.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.12 (%).Trend:Decrease 400.0% than previous quarter

Overall: decreasing (-108.82%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 6.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.65 (USD).Trend:Increase 75.53% than previous quarter

Overall: increasing (65.0%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue increased significantly (67.87%), while current assets on revenue showed a smaller increase (35.89%).  Both metrics exhibited high fluctuation.  The ratio of retained earnings to revenue decreased significantly (-111.57%), also with high variation.  SG&A expense ratio decreased slightly (-6.43%) with low variation.  Retained earnings on assets decreased significantly (-108.82%) with high fluctuation. Earnings per share increased (65%).