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).



From Q3 2020 to Q2 2021, key metrics show significant volatility.  Liabilities, current assets, and retained earnings ratios to revenue all increased substantially, indicating high variability. The SG&A expense ratio decreased with low variation, while retained earnings on assets increased moderately.  Earnings per share demonstrated strong growth.