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 42.35 (%).Trend:Decrease 41.9% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 122.99 (%).Trend:Increase 190.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 65.43 (%).Trend:Decrease 46.8% than previous quarter

Overall: increasing (54.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 71.95 (%).Trend:Decrease 37.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 220.62 (%).Trend:Increase 206.63% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 114.36 (%).Trend:Decrease 48.16% than previous quarter

Overall: increasing (58.94%). 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 68.24 (%).Trend:Decrease 32.15% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 220.53 (%).Trend:Increase 223.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 112.14 (%).Trend:Decrease 49.15% than previous quarter

Overall: increasing (64.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.89 (%).Trend:Increase 0.54% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.83 (%).Trend:Increase 17.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.2 (%).Trend:Decrease 3.18% than previous quarter

Overall: increasing (13.68%). 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 61.51 (%).Trend:Increase 5.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 64.99 (%).Trend:Increase 5.66% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 64.75 (%).Trend:Decrease 0.37% than previous quarter

Overall: increasing (5.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.9 (USD).Trend:Increase 31.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 73.16% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 80.39% than previous quarter

Overall: decreasing (-51.58%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, Liabilities on Revenue increased by 54.5% with significant fluctuation.  Current assets on revenue also increased by 58.94% with significant variation. The ratio of retained earnings to revenue increased by 64.33% with significant fluctuation. The SG&A expense ratio had a small increase (13.68%) and low variation. Retained earning on assets increased slightly (5.27%) with low fluctuation. Earnings Per Share decreased by 51.58% with significant fluctuation.