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).



Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue, with increases followed by significant decreases.  Cost efficiency, measured by the ratio of retained earnings to revenue, also exhibits considerable variation.  Selling, general, and administrative (SG&A) expense ratios show little fluctuation, while investment efficiency (retained earnings on assets) trends downward with little fluctuation. Earnings per share demonstrate significant volatility, with a substantial decrease in 2021 Q1, followed by an increase in 2021 Q2.  Overall, the financial performance appears volatile, with increases in certain areas offset by decreases in others.