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 51.67 (%).Trend:Decrease 22.27% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 188.06 (%).Trend:Increase 263.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.34 (%).Trend:Decrease 62.07% than previous quarter

Overall: increasing (38.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 69.62 (%).Trend:Decrease 23.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 392.33 (%).Trend:Increase 463.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 180.07 (%).Trend:Decrease 54.1% than previous quarter

Overall: increasing (158.65%). 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 71.0 (%).Trend:Decrease 36.57% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 192.34 (%).Trend:Increase 170.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 97.63 (%).Trend:Decrease 49.24% than previous quarter

Overall: increasing (37.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 56.5 (%).Trend:Increase 0.09% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 63.65 (%).Trend:Increase 12.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.22 (%).Trend:Decrease 11.67% than previous quarter

Overall: decreasing (-0.5%). 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 50.04 (%).Trend:Decrease 7.45% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 32.56 (%).Trend:Decrease 34.93% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 36.06 (%).Trend:Increase 10.75% than previous quarter

Overall: decreasing (-27.94%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue showed overall increases but with significant fluctuations.  Conversely, Retained Earning on Assets decreased overall with moderate variation.  SG&A Expense Ratio showed a slight overall decrease with low variation.  The data spans three quarters.