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 29.61 (%).Trend:Decrease 40.16% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 70.63 (%).Trend:Increase 138.53% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 36.42 (%).Trend:Decrease 48.44% than previous quarter

Overall: increasing (23.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 29.69 (%).Trend:Decrease 36.3% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 81.84 (%).Trend:Increase 175.65% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 44.8 (%).Trend:Decrease 45.26% than previous quarter

Overall: increasing (50.89%). 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 28.62 (%).Trend:Decrease 28.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 95.24 (%).Trend:Increase 232.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 50.87 (%).Trend:Decrease 46.59% than previous quarter

Overall: increasing (77.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 20.59 (%).Trend:Increase 9.64% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.78 (%).Trend:Increase 15.49% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 24.31 (%).Trend:Increase 2.23% than previous quarter

Overall: increasing (18.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.33 (USD).Trend:Increase 53.29% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.91 (USD).Trend:Decrease 60.94% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.82 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-21.89%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue increased by 23.0%, current assets on revenue increased by 50.89%, and the ratio of retained earnings to revenue increased by 77.74%, all exhibiting significant fluctuation. Retained earnings on assets increased by 18.07% with little variation.  Earnings per share decreased by 21.89% with significant fluctuation.