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 39.12 (%).Trend:Decrease 31.52% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 106.35 (%).Trend:Increase 171.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.16 (%).Trend:Decrease 50.01% than previous quarter

Overall: increasing (35.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 43.36 (%).Trend:Decrease 35.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 111.88 (%).Trend:Increase 158.03% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 63.56 (%).Trend:Decrease 43.19% than previous quarter

Overall: increasing (46.59%). 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 17.4 (%).Trend:Decrease 26.68% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 55.9 (%).Trend:Increase 221.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 30.88 (%).Trend:Decrease 44.76% than previous quarter

Overall: increasing (77.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 16.06 (%).Trend:Increase 6.36% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 18.78 (%).Trend:Increase 16.94% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 18.99 (%).Trend:Increase 1.12% than previous quarter

Overall: increasing (18.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 28.0 (USD).Trend:Increase 86.67% than previous quarter
Year 2021 Quarter 1: Earning Per Share 16.09 (USD).Trend:Decrease 42.54% than previous quarter
Year 2021 Quarter 2: Earning Per Share 31.49 (USD).Trend:Increase 95.71% than previous quarter

Overall: increasing (12.46%). Fluctuation: **Significant** (high variation).



The period from Q3 2020 to Q2 2021 shows increases in liabilities on revenue (35.89%), current assets on revenue (46.59%), and the ratio of retained earnings to revenue (77.47%), all with significant fluctuation. Retained earnings on assets increased moderately (18.24%). Earnings per share also increased (12.46%) with significant fluctuation.  SG&A data is absent.