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 34.55 (%).Trend:Decrease 31.72% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 98.65 (%).Trend:Increase 185.53% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.36 (%).Trend:Decrease 61.12% than previous quarter

Overall: increasing (11.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 30.47 (%).Trend:Decrease 19.46% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 75.7 (%).Trend:Increase 148.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 40.34 (%).Trend:Decrease 46.71% than previous quarter

Overall: increasing (32.39%). 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 246.22 (%).Trend:Decrease 28.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 785.47 (%).Trend:Increase 219.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 405.84 (%).Trend:Decrease 48.33% than previous quarter

Overall: increasing (64.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.38 (%).Trend:Decrease 5.65% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.2 (%).Trend:Increase 3.84% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.21 (%).Trend:Increase 0.05% than previous quarter

Overall: increasing (3.88%). 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 172.78 (%).Trend:Increase 0.01% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 181.44 (%).Trend:Increase 5.01% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 181.86 (%).Trend:Increase 0.23% than previous quarter

Overall: increasing (5.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.92 (USD).Trend:Increase 666.67% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.26 (USD).Trend:Decrease 128.26% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.14 (USD).Trend:Decrease 46.15% than previous quarter

Overall: decreasing (-115.22%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, several key financial metrics demonstrated significant fluctuations.  While liabilities on revenue and current assets on revenue increased overall, substantial quarter-to-quarter variations are evident.  Similarly, the ratio of retained earnings to revenue experienced a large overall increase, but with considerable volatility.  In contrast, the SG&A expense ratio and retained earnings on assets exhibited stable, positive growth.  Earning per share, however, showed a steep decline.