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 17.94 (%).Trend:Decrease 12.83% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 48.76 (%).Trend:Increase 171.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 27.12 (%).Trend:Decrease 44.38% than previous quarter

Overall: increasing (51.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 33.11 (%).Trend:Decrease 45.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 90.92 (%).Trend:Increase 174.6% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 46.85 (%).Trend:Decrease 48.47% than previous quarter

Overall: increasing (41.5%). 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 32.54 (%).Trend:Decrease 32.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 95.04 (%).Trend:Increase 192.07% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 46.07 (%).Trend:Decrease 51.53% than previous quarter

Overall: increasing (41.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.54 (%).Trend:Decrease 0.85% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.41 (%).Trend:Increase 27.23% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.09 (%).Trend:Decrease 9.84% than previous quarter

Overall: increasing (14.71%). 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 28.25 (%).Trend:Increase 8.4% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 31.51 (%).Trend:Increase 11.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 32.22 (%).Trend:Increase 2.25% than previous quarter

Overall: increasing (14.05%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 show mixed results. Liabilities and current assets on revenue exhibited substantial increases and decreases. The ratio of retained earnings to revenue also increased significantly, yet with substantial fluctuations.  Selling, General & Administrative (SG&A) expenses show a moderate increase, but with some variation. Investment efficiency indicates a steady increase in retained earnings on assets, with minimal fluctuation.