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 47.17 (%).Trend:Decrease 24.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 139.4 (%).Trend:Increase 195.53% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 65.73 (%).Trend:Decrease 52.85% than previous quarter

Overall: increasing (39.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 63.59 (%).Trend:Decrease 34.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 192.62 (%).Trend:Increase 202.91% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 91.96 (%).Trend:Decrease 52.26% than previous quarter

Overall: increasing (44.61%). 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 48.04 (%).Trend:Decrease 35.64% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 150.49 (%).Trend:Increase 213.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 74.73 (%).Trend:Decrease 50.34% than previous quarter

Overall: increasing (55.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.48 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.34 (%).Trend:Decrease 1.22% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.5 (%).Trend:Increase 1.41% than previous quarter

Overall: increasing (0.17%). 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 21.77 (%).Trend:Decrease 2.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 20.53 (%).Trend:Decrease 5.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 20.28 (%).Trend:Decrease 1.22% than previous quarter

Overall: decreasing (-6.84%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.64 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 64.06% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.49 (USD).Trend:Increase 113.04% than previous quarter

Overall: decreasing (-23.44%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2020 to Q2 2021 data indicates increasing liabilities on revenue (39.35%), current assets on revenue (44.61%), and the ratio of retained earnings to revenue (55.56%), all with significant volatility.  Retained earning on assets shows a decrease (-6.84%) with limited fluctuation. Earning per share reveals a notable drop (-23.44%) with high volatility.  Overall, the data reflects a complex financial period with mixed results across key indicators.