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 48.95 (%).Trend:Decrease 35.85% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 232.2 (%).Trend:Increase 374.36% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 122.62 (%).Trend:Decrease 47.19% than previous quarter

Overall: increasing (150.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 87.28 (%).Trend:Decrease 34.01% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 254.03 (%).Trend:Increase 191.05% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 133.39 (%).Trend:Decrease 47.49% than previous quarter

Overall: increasing (52.83%). 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 119.29 (%).Trend:Decrease 32.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 350.74 (%).Trend:Increase 194.02% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 176.87 (%).Trend:Decrease 49.57% than previous quarter

Overall: increasing (48.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.69 (%).Trend:Increase 1.63% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.29 (%).Trend:Increase 3.21% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.29 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (3.21%). 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 68.47 (%).Trend:Increase 0.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 69.66 (%).Trend:Increase 1.74% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 69.6 (%).Trend:Decrease 0.09% than previous quarter

Overall: increasing (1.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 38.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.22 (USD).Trend:Increase 96.77% than previous quarter

Overall: increasing (22.0%). Fluctuation: **Significant** (high variation).



Between Q3 2020 and Q2 2021, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue all increased significantly (150.5%, 52.83%, 48.27% respectively), with high fluctuation.  The SG&A Expense Ratio and Retained Earning on Assets showed smaller increases (3.21% and 1.65% respectively) and little fluctuation.  Earnings Per Share also increased (22.0%), with significant fluctuation.