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 31.83 (%).Trend:Decrease 32.39% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 89.01 (%).Trend:Increase 179.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.95 (%).Trend:Decrease 49.5% than previous quarter

Overall: increasing (41.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 44.02 (%).Trend:Decrease 36.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 135.37 (%).Trend:Increase 207.52% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 67.71 (%).Trend:Decrease 49.98% than previous quarter

Overall: increasing (53.82%). 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 17.88 (%).Trend:Decrease 26.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 62.78 (%).Trend:Increase 251.12% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 30.35 (%).Trend:Decrease 51.66% than previous quarter

Overall: increasing (69.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.78 (%).Trend:Decrease 7.97% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.71 (%).Trend:Decrease 4.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.8 (%).Trend:Decrease 3.54% than previous quarter

Overall: decreasing (-7.39%). 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 19.22 (%).Trend:Increase 17.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.92 (%).Trend:Increase 24.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.93 (%).Trend:Increase 0.04% than previous quarter

Overall: increasing (24.51%). Fluctuation: **Neutral** (moderate 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 1.01 (USD).Trend:Increase 1.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.7 (USD).Trend:Increase 167.33% than previous quarter

Overall: increasing (170.0%). Fluctuation: **Significant** (high variation).



The data from Q3 2020 to Q2 2021 reveals significant fluctuations. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased substantially, demonstrating high variability.  In contrast, the SG&A expense ratio decreased with low variation. Retained earnings on assets increased moderately. Earnings per share experienced a substantial increase.