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 45.88 (%).Trend:Decrease 36.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.1 (%).Trend:Increase 146.51% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 75.59 (%).Trend:Decrease 33.17% than previous quarter

Overall: increasing (64.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 104.32 (%).Trend:Decrease 33.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 270.66 (%).Trend:Increase 159.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 138.26 (%).Trend:Decrease 48.92% than previous quarter

Overall: increasing (32.53%). 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 198.47 (%).Trend:Decrease 37.84% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 554.17 (%).Trend:Increase 179.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 266.65 (%).Trend:Decrease 51.88% than previous quarter

Overall: increasing (34.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.24 (%).Trend:Decrease 6.83% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.69 (%).Trend:Decrease 9.84% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.98 (%).Trend:Decrease 1.7% than previous quarter

Overall: decreasing (-11.38%). 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 40.8 (%).Trend:Increase 0.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 42.61 (%).Trend:Increase 4.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 42.65 (%).Trend:Increase 0.09% than previous quarter

Overall: increasing (4.53%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.0 (USD).Trend:Decrease 33.33% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.95 (USD).Trend:Decrease 147.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.63 (USD).Trend:Increase 71.58% than previous quarter

Overall: increasing (-181.5%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021 reveals significant increases in Liabilities on Revenue (64.76%), Current Assets on Revenue (32.53%), and Ratio of Retained Earnings to Revenue (34.35%), each exhibiting substantial fluctuation.  The SG&A Expense Ratio decreased slightly (-11.38%), while Retained Earning on Assets increased modestly (4.53%) with minimal variation.  Earnings Per Share demonstrated a significant increase (-181.5%), indicating high volatility.  Data covers three quarters.