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 21.91 (%).Trend:Decrease 31.01% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 67.61 (%).Trend:Increase 208.58% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.42 (%).Trend:Decrease 50.57% than previous quarter

Overall: increasing (52.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 29.15 (%).Trend:Decrease 31.94% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 93.73 (%).Trend:Increase 221.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 45.32 (%).Trend:Decrease 51.65% than previous quarter

Overall: increasing (55.47%). 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 26.11 (%).Trend:Decrease 27.19% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 60.94 (%).Trend:Increase 133.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 34.8 (%).Trend:Decrease 42.89% than previous quarter

Overall: increasing (33.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.39 (%).Trend:Decrease 4.32% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.2 (%).Trend:Decrease 18.71% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.23 (%).Trend:Increase 0.16% than previous quarter

Overall: decreasing (-18.58%). 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 19.63 (%).Trend:Increase 6.92% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 20.43 (%).Trend:Increase 4.08% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.05 (%).Trend:Increase 12.82% than previous quarter

Overall: increasing (17.42%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.29 (USD).Trend:Increase 74.32% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.48 (USD).Trend:Increase 14.73% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.88 (USD).Trend:Increase 94.59% than previous quarter

Overall: increasing (123.26%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021,  key metrics show significant fluctuations.  Liabilities on Revenue and Current Assets on Revenue increased overall, but with substantial quarter-to-quarter changes.  Similarly, the Ratio of Retained Earnings to Revenue showed an overall increase but significant volatility.  Conversely, the SG&A Expense Ratio decreased slightly with moderate variation.  Retained Earning on Assets showed steady growth, while Earnings Per Share increased dramatically.