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 25.43 (%).Trend:Decrease 37.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 83.67 (%).Trend:Increase 229.02% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.66 (%).Trend:Decrease 41.84% than previous quarter

Overall: increasing (91.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 17.49 (%).Trend:Decrease 35.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 58.07 (%).Trend:Increase 232.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 40.62 (%).Trend:Decrease 30.05% than previous quarter

Overall: increasing (132.25%). 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 32.68 (%).Trend:Decrease 36.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 92.25 (%).Trend:Increase 182.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 53.13 (%).Trend:Decrease 42.41% than previous quarter

Overall: increasing (62.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.88 (%).Trend:Increase 10.94% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.1 (%).Trend:Decrease 13.98% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.41 (%).Trend:Increase 7.66% than previous quarter

Overall: decreasing (-7.39%). 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 39.61 (%).Trend:Decrease 1.93% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 37.56 (%).Trend:Decrease 5.18% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 37.52 (%).Trend:Decrease 0.11% than previous quarter

Overall: decreasing (-5.28%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2020 to Q2 2021, key metrics show contrasting trends.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue increased significantly (91.35%, 132.25%, 62.58% respectively), with substantial fluctuations.  In contrast, SG&A expense ratio and retained earnings on assets showed minor decreases and low variation.  Three quarters of data were used.