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 29.51 (%).Trend:Decrease 38.51% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 89.72 (%).Trend:Increase 204.03% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 43.11 (%).Trend:Decrease 51.95% than previous quarter

Overall: increasing (46.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 41.75 (%).Trend:Decrease 37.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 120.2 (%).Trend:Increase 187.9% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 59.29 (%).Trend:Decrease 50.67% than previous quarter

Overall: increasing (42.01%). 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 34.44 (%).Trend:Decrease 28.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 101.87 (%).Trend:Increase 195.79% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 50.87 (%).Trend:Decrease 50.06% than previous quarter

Overall: increasing (47.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.76 (%).Trend:Decrease 4.39% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.39 (%).Trend:Increase 2.9% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.79 (%).Trend:Decrease 2.68% than previous quarter

Overall: increasing (0.14%). 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 34.95 (%).Trend:Increase 10.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 34.56 (%).Trend:Decrease 1.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 35.56 (%).Trend:Increase 2.89% than previous quarter

Overall: increasing (1.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.7 (USD).Trend:Decrease 418.18% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 68.57% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.66 (USD).Trend:Increase 200.0% than previous quarter

Overall: decreasing (-5.71%). Fluctuation: **Significant** (high variation).



Between Q3 2020 and Q2 2021, Liabilities on Revenue and Current Assets on Revenue increased significantly, demonstrating substantial fluctuations.  The Ratio of Retained Earnings to Revenue also showed a significant increase with high variability.  Retained Earning on Assets saw minimal change.  SG&A Expense Ratio remained relatively stable, while Earning Per Share fluctuated significantly, ending with a small overall decrease.