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 20.19 (%).Trend:Decrease 15.52% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 41.09 (%).Trend:Increase 103.52% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 22.53 (%).Trend:Decrease 45.17% than previous quarter

Overall: increasing (11.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 51.63 (%).Trend:Decrease 30.82% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 144.4 (%).Trend:Increase 179.68% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 77.38 (%).Trend:Decrease 46.41% than previous quarter

Overall: increasing (49.87%). 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 60.5 (%).Trend:Decrease 32.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 173.36 (%).Trend:Increase 186.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 90.0 (%).Trend:Decrease 48.08% than previous quarter

Overall: increasing (48.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.76 (%).Trend:Decrease 0.11% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.97 (%).Trend:Increase 13.81% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.05 (%).Trend:Increase 0.8% than previous quarter

Overall: increasing (14.73%). 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 26.9 (%).Trend:Increase 1.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.41 (%).Trend:Decrease 12.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.2 (%).Trend:Decrease 0.9% than previous quarter

Overall: decreasing (-13.75%). Fluctuation: **Little** (low 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 0.42 (USD).Trend:Decrease 58.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.8 (USD).Trend:Increase 90.48% than previous quarter

Overall: decreasing (-20.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals considerable fluctuations. Liabilities on revenue and current assets on revenue showed increases, but with high variation. The ratio of retained earnings to revenue also increased substantially with significant variation. Selling, general, and administrative expenses saw a modest increase. Retained earnings on assets, however, experienced a slight decrease, with low variation. Earnings per share also declined with significant variation.