Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 2: Liabilities on Revenue 56.78 (%).Trend:Decrease 64.59% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 88.57 (%).Trend:Increase 55.99% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 43.87 (%).Trend:Decrease 50.47% than previous quarter

Overall: decreasing (-22.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 157.85 (%).Trend:Decrease 69.4% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 273.56 (%).Trend:Increase 73.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 141.14 (%).Trend:Decrease 48.41% than previous quarter

Overall: decreasing (-10.59%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2020 to Quater 2 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 81.39 (%).Trend:Decrease 69.81% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 125.85 (%).Trend:Increase 54.63% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 65.84 (%).Trend:Decrease 47.68% than previous quarter

Overall: decreasing (-19.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.32 (%).Trend:Decrease 27.98% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.72 (%).Trend:Decrease 34.05% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.93 (%).Trend:Increase 1.43% than previous quarter

Overall: decreasing (-33.11%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2020 to Quater 2 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 2: Retained Earning on Assets 15.73 (%).Trend:Decrease 7.96% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 16.75 (%).Trend:Increase 6.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.66 (%).Trend:Increase 5.43% than previous quarter

Overall: increasing (12.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.58 (USD).Trend:Increase 305.13% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 124.68% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.17 (USD).Trend:Increase 200.0% than previous quarter

Overall: increasing (-174.05%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased by 22.74% overall but with large quarter-to-quarter changes.  Current assets on revenue also decreased by 10.59% overall, but with considerable fluctuations. Cost efficiency overall shows a decrease of 33.11% for SG&A expense ratio, with a neutral fluctuation pattern.  The retained earnings to revenue ratio decreased by 19.11% overall, with significant volatility. Investment efficiency shows a 12.27% increase in retained earnings on assets, with minimal fluctuations. Earnings per share show a significant increase overall, though with substantial volatility.