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 66.66 (%).Trend:Decrease 27.8% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 149.51 (%).Trend:Increase 124.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 73.32 (%).Trend:Decrease 50.96% than previous quarter

Overall: increasing (9.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 68.14 (%).Trend:Decrease 24.77% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 183.61 (%).Trend:Increase 169.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.03 (%).Trend:Decrease 52.06% than previous quarter

Overall: increasing (29.19%). 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 60.21 (%).Trend:Decrease 36.25% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 169.45 (%).Trend:Increase 181.43% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 89.61 (%).Trend:Decrease 47.12% than previous quarter

Overall: increasing (48.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.91 (%).Trend:Decrease 1.39% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.2 (%).Trend:Decrease 7.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.38 (%).Trend:Increase 1.96% than previous quarter

Overall: decreasing (-5.35%). 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 40.39 (%).Trend:Decrease 4.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 44.64 (%).Trend:Increase 10.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 47.67 (%).Trend:Increase 6.79% than previous quarter

Overall: increasing (18.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 9.0 (USD).Trend:Increase 350.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 6.87 (USD).Trend:Decrease 23.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 16.1 (USD).Trend:Increase 134.35% than previous quarter

Overall: increasing (78.89%). 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 increased, showing significant fluctuation.  The SG&A expense ratio decreased slightly, with low variation. Retained earnings on assets increased slightly with low variation. Earnings per share also increased significantly, demonstrating high variation. Data covers three quarters.