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 29.59 (%).Trend:Decrease 31.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 74.87 (%).Trend:Increase 153.02% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.86 (%).Trend:Decrease 49.43% than previous quarter

Overall: increasing (27.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 78.97 (%).Trend:Decrease 32.62% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 336.23 (%).Trend:Increase 325.77% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 164.16 (%).Trend:Decrease 51.18% than previous quarter

Overall: increasing (107.88%). 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 97.26 (%).Trend:Decrease 32.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 427.74 (%).Trend:Increase 339.79% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 201.75 (%).Trend:Decrease 52.83% than previous quarter

Overall: increasing (107.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.12 (%).Trend:Decrease 2.36% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.97 (%).Trend:Increase 31.25% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.04 (%).Trend:Increase 0.58% than previous quarter

Overall: increasing (32.02%). Fluctuation: **Neutral** (moderate 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 49.46 (%).Trend:Increase 1.04% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 48.3 (%).Trend:Decrease 2.35% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 46.54 (%).Trend:Decrease 3.64% than previous quarter

Overall: decreasing (-5.9%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.47 (USD).Trend:Increase 49.7% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.98 (USD).Trend:Decrease 139.68% than previous quarter
Year 2021 Quarter 2: Earning Per Share -2.74 (USD).Trend:Increase 179.59% than previous quarter

Overall: decreasing (-210.93%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased from Q3 2020 to Q2 2021, then significantly increased in Q1 2021, and decreased again in Q2 2021.  Current assets on revenue similarly exhibited significant fluctuations, increasing dramatically in Q1 2021, decreasing sharply in Q2 2021, and remaining volatile.  Cost efficiency ratios, specifically the ratio of retained earnings to revenue, also show substantial fluctuation over the period. Selling, General & Administrative (SG&A) expense ratio increased overall, with a moderate fluctuation.  Investment efficiency, measured by retained earnings on assets, decreased little over the period. Earnings per share (EPS) experienced significant and negative fluctuations.