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 32.76 (%).Trend:Decrease 37.54% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 69.25 (%).Trend:Increase 111.39% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.45 (%).Trend:Decrease 45.92% than previous quarter

Overall: increasing (14.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 76.72 (%).Trend:Decrease 35.43% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 203.12 (%).Trend:Increase 164.75% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 109.15 (%).Trend:Decrease 46.26% than previous quarter

Overall: increasing (42.27%). 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 51.16 (%).Trend:Decrease 35.54% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 145.63 (%).Trend:Increase 184.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 76.59 (%).Trend:Decrease 47.41% than previous quarter

Overall: increasing (49.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.89 (%).Trend:Decrease 4.51% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.69 (%).Trend:Decrease 8.18% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.91 (%).Trend:Increase 4.94% than previous quarter

Overall: decreasing (-3.64%). 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 34.62 (%).Trend:Increase 5.29% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 39.93 (%).Trend:Increase 15.34% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 40.7 (%).Trend:Increase 1.93% than previous quarter

Overall: increasing (17.56%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.34 (USD).Trend:Increase 688.24% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.05 (USD).Trend:Decrease 21.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 90.48% than previous quarter

Overall: increasing (49.25%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased, indicating growth. However, significant fluctuations were observed in these metrics.  In contrast, the SG&A expense ratio decreased slightly.  Retained earnings on assets showed a consistent increase with little fluctuation, and earnings per share increased significantly, but with high variation.