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 18.44 (%).Trend:Decrease 33.31% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 51.92 (%).Trend:Increase 181.56% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 24.03 (%).Trend:Decrease 53.72% than previous quarter

Overall: increasing (30.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 85.45 (%).Trend:Decrease 38.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 242.69 (%).Trend:Increase 184.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 106.92 (%).Trend:Decrease 55.94% than previous quarter

Overall: increasing (25.13%). 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 38.47 (%).Trend:Decrease 26.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 124.32 (%).Trend:Increase 223.16% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 64.68 (%).Trend:Decrease 47.97% than previous quarter

Overall: increasing (68.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.68 (%).Trend:Increase 0.48% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.92 (%).Trend:Decrease 5.18% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.28 (%).Trend:Decrease 4.6% than previous quarter

Overall: decreasing (-9.54%). 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 18.42 (%).Trend:Increase 15.41% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 21.73 (%).Trend:Increase 17.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 24.41 (%).Trend:Increase 12.33% than previous quarter

Overall: increasing (32.52%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.63 (USD).Trend:Decrease 37.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.28 (USD).Trend:Increase 103.17% than previous quarter

Overall: increasing (28.0%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue showed significant increases with high fluctuations.  Conversely, the Selling, General & Administrative (SG&A) Expense Ratio decreased slightly with low variation. Retained Earning on Assets increased moderately, while Earning Per Share increased significantly but with high fluctuation.