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 36.59 (%).Trend:Decrease 35.96% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 104.77 (%).Trend:Increase 186.34% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.92 (%).Trend:Decrease 48.53% than previous quarter

Overall: increasing (47.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 138.21 (%).Trend:Decrease 30.14% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 254.25 (%).Trend:Increase 83.96% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 122.13 (%).Trend:Decrease 51.96% than previous quarter

Overall: decreasing (-11.63%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.05 (%).Trend:Decrease 2.15% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.2 (%).Trend:Decrease 5.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.94 (%).Trend:Decrease 1.83% than previous quarter

Overall: decreasing (-7.38%). 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
Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.33 (USD).Trend:Increase 66.25% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.89 (USD).Trend:Decrease 33.08% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.13 (USD).Trend:Increase 139.33% than previous quarter

Overall: increasing (60.15%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021 data shows Liabilities on Revenue increased (47.36%), while Current assets on Revenue decreased (-11.63%), both exhibiting significant variability.  The SG&A expense ratio decreased consistently (-7.38%), displaying stability.  Earnings per share showed substantial growth (60.15%), highlighting significant fluctuation.