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 79.5 (%).Trend:Decrease 34.55% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 183.92 (%).Trend:Increase 131.35% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 104.11 (%).Trend:Decrease 43.39% than previous quarter

Overall: increasing (30.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 146.49 (%).Trend:Decrease 41.71% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 447.58 (%).Trend:Increase 205.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 234.79 (%).Trend:Decrease 47.54% than previous quarter

Overall: increasing (60.28%). 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 78.48 (%).Trend:Decrease 31.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 253.71 (%).Trend:Increase 223.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 130.73 (%).Trend:Decrease 48.47% than previous quarter

Overall: increasing (66.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.31 (%).Trend:Decrease 5.34% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.94 (%).Trend:Increase 22.53% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.11 (%).Trend:Increase 2.49% than previous quarter

Overall: increasing (25.58%). Fluctuation: **Neutral** (moderate 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 19.58 (%).Trend:Increase 14.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 22.04 (%).Trend:Increase 12.56% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.63 (%).Trend:Increase 2.68% than previous quarter

Overall: increasing (15.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.83 (USD).Trend:Increase 71.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.11 (USD).Trend:Decrease 93.99% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 409.09% than previous quarter

Overall: decreasing (-69.4%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue all increased significantly, showing high volatility. The SG&A Expense Ratio showed a moderate increase, while Retained Earning on Assets saw a small increase. Earnings Per Share decreased significantly.