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 41.59 (%).Trend:Decrease 36.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 132.87 (%).Trend:Increase 219.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 69.22 (%).Trend:Decrease 47.9% than previous quarter

Overall: increasing (66.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 84.24 (%).Trend:Decrease 36.16% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 217.77 (%).Trend:Increase 158.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 111.08 (%).Trend:Decrease 48.99% than previous quarter

Overall: increasing (31.86%). 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 29.91 (%).Trend:Decrease 34.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 49.98 (%).Trend:Increase 67.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 25.45 (%).Trend:Decrease 49.08% than previous quarter

Overall: decreasing (-14.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.18 (%).Trend:Decrease 3.75% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.36 (%).Trend:Increase 4.51% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.9 (%).Trend:Decrease 1.68% than previous quarter

Overall: increasing (2.75%). 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 17.83 (%).Trend:Increase 3.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 10.78 (%).Trend:Decrease 39.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.4 (%).Trend:Increase 5.75% than previous quarter

Overall: decreasing (-36.06%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue and Current Assets on Revenue increased significantly (66.43% and 31.86%, respectively), demonstrating high volatility. The Ratio of Retained Earnings to Revenue decreased (-14.91%) with significant fluctuation. The SG&A Expense Ratio increased slightly (2.75%) showing low variation. Retained Earning on Assets decreased significantly (-36.06%), with high fluctuation.