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 53.16 (%).Trend:Decrease 32.94% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 124.99 (%).Trend:Increase 135.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.88 (%).Trend:Decrease 48.09% than previous quarter

Overall: increasing (22.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 53.02 (%).Trend:Decrease 30.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 143.69 (%).Trend:Increase 171.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 70.59 (%).Trend:Decrease 50.87% than previous quarter

Overall: increasing (33.14%). 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 57.25 (%).Trend:Decrease 31.67% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 150.1 (%).Trend:Increase 162.18% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 69.41 (%).Trend:Decrease 53.76% than previous quarter

Overall: increasing (21.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.26 (%).Trend:Decrease 0.11% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.84 (%).Trend:Decrease 13.25% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.03 (%).Trend:Increase 1.2% than previous quarter

Overall: decreasing (-12.21%). 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 38.6 (%).Trend:Increase 1.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 40.54 (%).Trend:Increase 5.03% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 38.24 (%).Trend:Decrease 5.67% than previous quarter

Overall: decreasing (-0.93%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows a complex trend. Liabilities on revenue increased overall by 22.05%, but with substantial fluctuations, ranging from decreases to increases. Similarly, current assets on revenue showed a notable increase of 33.14%, but experienced similar fluctuations. Cost efficiency shows an overall increase in the ratio of retained earnings to revenue, but substantial variation exists.  The SG&A expense ratio consistently decreased, though with a slightly fluctuating pattern. Investment efficiency shows a slight overall decline in retained earnings on assets with little variation.