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 22.93 (%).Trend:Decrease 39.69% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 73.18 (%).Trend:Increase 219.15% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.4 (%).Trend:Decrease 47.53% than previous quarter

Overall: increasing (67.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 44.33 (%).Trend:Decrease 36.66% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 127.01 (%).Trend:Increase 186.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 66.32 (%).Trend:Decrease 47.78% than previous quarter

Overall: increasing (49.61%). 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 16.24 (%).Trend:Decrease 23.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 55.42 (%).Trend:Increase 241.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 29.5 (%).Trend:Decrease 46.77% than previous quarter

Overall: increasing (81.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.25 (%).Trend:Decrease 3.07% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.68 (%).Trend:Increase 5.93% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.09 (%).Trend:Decrease 7.68% than previous quarter

Overall: decreasing (-2.21%). 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 8.45 (%).Trend:Increase 17.2% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 10.12 (%).Trend:Increase 19.76% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.12 (%).Trend:Increase 9.88% than previous quarter

Overall: increasing (31.6%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.75 (USD).Trend:Increase 109.92% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.97 (USD).Trend:Decrease 64.73% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.32 (USD).Trend:Increase 139.18% than previous quarter

Overall: decreasing (-15.64%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue showed significant increases with high fluctuation.  Conversely, the Selling, General & Administrative (SG&A) Expense Ratio decreased slightly with little fluctuation. Retained Earnings on Assets increased moderately. Earning Per Share decreased significantly, exhibiting high variation.