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 40.3 (%).Trend:Decrease 22.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 108.18 (%).Trend:Increase 168.44% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.33 (%).Trend:Decrease 48.85% than previous quarter

Overall: increasing (37.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 106.37 (%).Trend:Decrease 31.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 266.67 (%).Trend:Increase 150.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 132.43 (%).Trend:Decrease 50.34% than previous quarter

Overall: increasing (24.5%). 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 191.77 (%).Trend:Decrease 34.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 560.15 (%).Trend:Increase 192.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 275.61 (%).Trend:Decrease 50.8% than previous quarter

Overall: increasing (43.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.42 (%).Trend:Decrease 2.95% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.28 (%).Trend:Decrease 0.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.54 (%).Trend:Increase 1.22% than previous quarter

Overall: increasing (0.56%). 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 81.03 (%).Trend:Decrease 1.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 84.77 (%).Trend:Increase 4.62% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 84.64 (%).Trend:Decrease 0.15% than previous quarter

Overall: increasing (4.46%). 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 0.59 (USD).Trend:Decrease 41.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.18 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (18.0%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 data shows significant fluctuations. Liabilities on Revenue increased (37.3%), and Current assets on Revenue increased (24.5%), both with high variation. The Ratio of Retained Earnings to Revenue also increased significantly (43.72%), showing high variability. The SG&A Expense Ratio increased slightly (0.56%) with low variation, while Retained Earning on Assets increased slightly (4.46%) with low variation. Earnings Per Share increased significantly (18.0%) with high variation.