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 53.79 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 172.06 (%).Trend:Increase 219.87% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 87.8 (%).Trend:Decrease 48.97% than previous quarter

Overall: increasing (63.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 59.29 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 205.17 (%).Trend:Increase 246.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 102.2 (%).Trend:Decrease 50.19% than previous quarter

Overall: increasing (72.37%). 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 16.78 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 60.98 (%).Trend:Increase 263.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 26.44 (%).Trend:Decrease 56.64% than previous quarter

Overall: increasing (57.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.47 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.9 (%).Trend:Decrease 5.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.79 (%).Trend:Decrease 1.11% than previous quarter

Overall: decreasing (-6.49%). 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 8.63 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 10.92 (%).Trend:Increase 26.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.68 (%).Trend:Decrease 11.36% than previous quarter

Overall: increasing (12.17%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.64 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.21 (USD).Trend:Decrease 54.17% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.32 (USD).Trend:Increase 91.74% than previous quarter

Overall: decreasing (-12.12%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue and current assets on revenue increased significantly, demonstrating high variation. The ratio of retained earnings to revenue also increased significantly.  The SG&A expense ratio decreased slightly. Retained earnings on assets increased slightly, with moderate variation.  Earnings per share decreased significantly, exhibiting high variation.