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 21.67 (%).Trend:Decrease 39.67% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 62.93 (%).Trend:Increase 190.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31.76 (%).Trend:Decrease 49.53% than previous quarter

Overall: increasing (46.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 35.74 (%).Trend:Decrease 28.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 88.29 (%).Trend:Increase 147.03% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 47.4 (%).Trend:Decrease 46.31% than previous quarter

Overall: increasing (32.62%). 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 36.01 (%).Trend:Decrease 28.71% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 90.35 (%).Trend:Increase 150.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 45.62 (%).Trend:Decrease 49.51% than previous quarter

Overall: increasing (26.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.2 (%).Trend:Decrease 2.73% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.16 (%).Trend:Decrease 12.68% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.37 (%).Trend:Increase 2.93% than previous quarter

Overall: decreasing (-10.12%). 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 37.49 (%).Trend:Increase 0.37% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 39.11 (%).Trend:Increase 4.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 37.71 (%).Trend:Decrease 3.58% than previous quarter

Overall: increasing (0.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.45 (USD).Trend:Increase 122.5% than previous quarter

Overall: increasing (345.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021 data reveals significant increases in liabilities on revenue (46.56%), current assets on revenue (32.62%), and the ratio of retained earnings to revenue (26.69%), all with significant fluctuation.  The SG&A expense ratio decreased slightly (-10.12%) with little variation. Retained earnings on assets showed a minor increase (0.59%), while earnings per share increased dramatically (345%).