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 79.5 (%).Trend:Decrease 34.55% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 183.92 (%).Trend:Increase 131.35% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 104.11 (%).Trend:Decrease 43.39% than previous quarter

Overall: increasing (30.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 146.49 (%).Trend:Decrease 41.71% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 447.58 (%).Trend:Increase 205.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 234.79 (%).Trend:Decrease 47.54% than previous quarter

Overall: increasing (60.28%). 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 78.48 (%).Trend:Decrease 31.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 253.71 (%).Trend:Increase 223.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 130.73 (%).Trend:Decrease 48.47% than previous quarter

Overall: increasing (66.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.31 (%).Trend:Decrease 5.34% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.94 (%).Trend:Increase 22.53% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.11 (%).Trend:Increase 2.49% than previous quarter

Overall: increasing (25.58%). 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 19.58 (%).Trend:Increase 14.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 22.04 (%).Trend:Increase 12.56% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.63 (%).Trend:Increase 2.68% than previous quarter

Overall: increasing (15.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.83 (USD).Trend:Increase 71.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 93.99% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 409.09% than previous quarter

Overall: decreasing (-69.4%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, key financial indicators display substantial fluctuations.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased overall, but with significant quarter-to-quarter variations.  SG&A expenses increased moderately.  Retained earnings on assets showed a small, consistent increase, while earnings per share experienced a dramatic decline.