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 29.43 (%).Trend:Decrease 32.48% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 83.7 (%).Trend:Increase 184.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.34 (%).Trend:Decrease 54.19% than previous quarter

Overall: increasing (30.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 18.89 (%).Trend:Decrease 33.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 67.86 (%).Trend:Increase 259.24% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 34.02 (%).Trend:Decrease 49.87% than previous quarter

Overall: increasing (80.1%). 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 2.8 (%).Trend:Increase 46.6% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 12.2 (%).Trend:Increase 335.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 7.2 (%).Trend:Decrease 40.98% than previous quarter

Overall: increasing (157.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 1.65 (%).Trend:Increase 120.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 2.48 (%).Trend:Increase 50.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 2.93 (%).Trend:Increase 18.15% than previous quarter

Overall: increasing (77.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.42 (USD).Trend:Increase 61.54% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 92.86% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.13 (USD).Trend:Increase 333.33% than previous quarter

Overall: decreasing (-69.05%). Fluctuation: **Significant** (high variation).



Over Q3 2020 to Q2 2021, liabilities and current assets on revenue increased significantly (30.28% and 80.1%, respectively), indicating substantial volatility.  The ratio of retained earnings to revenue also showed a large increase (157.14%).  Retained earnings on assets increased significantly (77.58%), while earnings per share experienced a substantial decrease (-69.05%), highlighting the inconsistent performance.