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 37.4 (%).Trend:Decrease 37.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 83.43 (%).Trend:Increase 123.07% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.97 (%).Trend:Decrease 50.89% than previous quarter

Overall: increasing (9.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 88.35 (%).Trend:Decrease 45.32% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 243.58 (%).Trend:Increase 175.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 128.51 (%).Trend:Decrease 47.24% than previous quarter

Overall: increasing (45.46%). 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 41.96 (%).Trend:Decrease 36.47% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 131.93 (%).Trend:Increase 214.42% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 71.25 (%).Trend:Decrease 45.99% than previous quarter

Overall: increasing (69.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.71 (%).Trend:Decrease 9.63% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.54 (%).Trend:Decrease 8.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.19 (%).Trend:Increase 1.88% than previous quarter

Overall: decreasing (-6.68%). 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 26.01 (%).Trend:Increase 14.94% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 31.38 (%).Trend:Increase 20.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 32.96 (%).Trend:Increase 5.04% than previous quarter

Overall: increasing (26.72%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.25 (USD).Trend:Decrease 115.24% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.96 (USD).Trend:Increase 684.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.59 (USD).Trend:Increase 83.16% than previous quarter

Overall: increasing (1336.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021 reveals significant increases in Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue, despite considerable quarter-to-quarter volatility.  The SG&A Expense Ratio displayed a slight overall decrease. Retained Earnings on Assets showed a moderate increase, and Earnings Per Share experienced a substantial overall surge with high variation.