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 1492.03 (%).Trend:Decrease 36.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 3680.61 (%).Trend:Increase 146.68% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2065.53 (%).Trend:Decrease 43.88% than previous quarter

Overall: increasing (38.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1482.9 (%).Trend:Decrease 37.89% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3671.26 (%).Trend:Increase 147.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2105.33 (%).Trend:Decrease 42.65% than previous quarter

Overall: increasing (41.97%). 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 177.71 (%).Trend:Decrease 30.68% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 473.36 (%).Trend:Increase 166.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 275.32 (%).Trend:Decrease 41.84% than previous quarter

Overall: increasing (54.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.2 (%).Trend:Increase 0.92% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.1 (%).Trend:Decrease 4.55% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.43 (%).Trend:Increase 15.71% than previous quarter

Overall: increasing (10.45%). 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 8.34 (%).Trend:Decrease 1.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.98 (%).Trend:Increase 7.67% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.36 (%).Trend:Increase 4.23% than previous quarter

Overall: increasing (12.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.85 (USD).Trend:Increase 33.18% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.15 (USD).Trend:Decrease 59.65% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.38 (USD).Trend:Increase 193.91% than previous quarter

Overall: increasing (18.6%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities and current assets on revenue increased significantly (38.44% and 41.97% respectively), characterized by high variability.  The ratio of retained earnings to revenue also showed significant growth (54.93%). The SG&A expense ratio increased moderately (10.45%), with low variation. Retained earnings on assets increased slightly (12.23%), also with low variation.  Earnings per share increased significantly (18.6%), demonstrating high fluctuation.