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 34.23 (%).Trend:Decrease 29.99% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 208.53 (%).Trend:Increase 509.2% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 83.58 (%).Trend:Decrease 59.92% than previous quarter

Overall: increasing (144.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 77.68 (%).Trend:Decrease 32.83% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 388.29 (%).Trend:Increase 399.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 187.69 (%).Trend:Decrease 51.66% than previous quarter

Overall: increasing (141.62%). 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 9.32 (%).Trend:Decrease 46.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 45.53 (%).Trend:Increase 388.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 33.86 (%).Trend:Decrease 25.63% than previous quarter

Overall: increasing (263.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.48 (%).Trend:Increase 1.34% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.55 (%).Trend:Increase 20.59% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.87 (%).Trend:Decrease 1.91% than previous quarter

Overall: increasing (18.28%). 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 5.64 (%).Trend:Decrease 21.56% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.21 (%).Trend:Increase 10.11% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.67 (%).Trend:Increase 55.72% than previous quarter

Overall: increasing (71.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.16 (USD).Trend:Increase 103.51% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.21 (USD).Trend:Decrease 81.9% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.16 (USD).Trend:Increase 452.38% than previous quarter

Overall: stable (0.0%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue and current assets on revenue show significant increases (144.17% and 141.62%, respectively), but with high fluctuations.  The ratio of retained earnings to revenue also significantly increased (263.3%), exhibiting substantial volatility.  Conversely, the SG&A expense ratio showed a smaller increase (18.28%) with low variation. Retained earnings on assets increased (71.45%), while earnings per share remained stable overall, yet showed significant fluctuations.