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 17.11 (%).Trend:Decrease 35.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 65.22 (%).Trend:Increase 281.18% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.05 (%).Trend:Decrease 41.66% than previous quarter

Overall: increasing (122.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 146.86 (%).Trend:Decrease 22.21% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 520.52 (%).Trend:Increase 254.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 245.09 (%).Trend:Decrease 52.91% than previous quarter

Overall: increasing (66.89%). 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 53.92 (%).Trend:Decrease 20.33% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 186.32 (%).Trend:Increase 245.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 84.15 (%).Trend:Decrease 54.84% than previous quarter

Overall: increasing (56.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.96 (%).Trend:Increase 8.19% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.4 (%).Trend:Increase 4.01% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.87 (%).Trend:Decrease 4.65% than previous quarter

Overall: decreasing (-0.82%). 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 18.64 (%).Trend:Increase 2.59% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 17.92 (%).Trend:Decrease 3.86% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.22 (%).Trend:Decrease 3.91% than previous quarter

Overall: decreasing (-7.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.66 (USD).Trend:Increase 24.53% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.24 (USD).Trend:Decrease 63.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.42 (USD).Trend:Increase 75.0% than previous quarter

Overall: decreasing (-36.36%). Fluctuation: **Significant** (high variation).



Working capital efficiency, measured by liabilities and current assets on revenue, shows significant fluctuation, increasing overall. Cost efficiency exhibits significant fluctuation with a rising retained earnings-to-revenue ratio.  Selling, General, and Administrative (SG&A) expense ratio, however, shows little variation and a slight overall decrease. Investment efficiency displays a slight decrease, with little fluctuation.  Earnings per share also show significant fluctuation and a decrease overall.