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 17.78 (%).Trend:Decrease 39.13% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 88.21 (%).Trend:Increase 396.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.82 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (152.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 89.57 (%).Trend:Decrease 28.38% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 256.82 (%).Trend:Increase 186.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 131.47 (%).Trend:Decrease 48.81% than previous quarter

Overall: increasing (46.78%). 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 33.45 (%).Trend:Decrease 19.44% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 74.8 (%).Trend:Increase 123.62% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 38.35 (%).Trend:Decrease 48.73% than previous quarter

Overall: increasing (14.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 14.82 (%).Trend:Increase 20.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.53 (%).Trend:Decrease 42.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.28 (%).Trend:Increase 8.79% than previous quarter

Overall: decreasing (-37.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.5 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 88.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.25 (USD).Trend:Increase 316.67% than previous quarter

Overall: decreasing (-50.0%). Fluctuation: **Significant** (high variation).



Between Q3 2020 and Q2 2021, Liabilities on Revenue showed a significant overall increase (152.08%) with substantial fluctuation. Current assets on Revenue increased by 46.78%, also exhibiting significant fluctuation. The Ratio of Retained Earnings to Revenue saw a smaller overall increase (14.65%) with significant volatility. Retained Earnings on Assets decreased significantly (-37.38%), displaying considerable fluctuation.  Earnings Per Share decreased by 50%, demonstrating significant variation.