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).



Working Capital Efficiency, including Q3 2020 to Q2 2021, shows a significant increase in liabilities and current assets on revenue, despite substantial fluctuations.  Cost Efficiency, covering the same period, also shows a significant increase in the ratio of retained earnings to revenue, with high variation.  SG&A expense ratio shows a slight overall increase with low variation. Investment Efficiency, in the same period, shows a decrease in retained earnings on assets with little fluctuation.  Earnings per share also show a decrease overall, but with significant variation.