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 35.91 (%).Trend:Decrease 33.71% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 112.93 (%).Trend:Increase 214.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 57.55 (%).Trend:Decrease 49.04% than previous quarter

Overall: increasing (60.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 68.7 (%).Trend:Decrease 34.11% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 229.6 (%).Trend:Increase 234.21% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 115.82 (%).Trend:Decrease 49.56% than previous quarter

Overall: increasing (68.59%). 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 52.84 (%).Trend:Decrease 34.91% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 169.76 (%).Trend:Increase 221.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 85.44 (%).Trend:Decrease 49.67% than previous quarter

Overall: increasing (61.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.1 (%).Trend:Decrease 2.61% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.53 (%).Trend:Decrease 8.03% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.62 (%).Trend:Increase 1.38% than previous quarter

Overall: decreasing (-6.76%). 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 25.79 (%).Trend:Decrease 0.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 26.21 (%).Trend:Increase 1.63% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 26.3 (%).Trend:Increase 0.34% than previous quarter

Overall: increasing (1.98%). Fluctuation: **Little** (low variation).

Earning Per Share


The analysis of Q3 2020 to Q2 2021 data shows substantial increases in liabilities on revenue (60.26%), current assets on revenue (68.59%), and ratio of retained earnings to revenue (61.7%), all marked by significant fluctuation.  However, the SG&A expense ratio decreased (-6.76%) and retained earnings on assets slightly increased (1.98%), both demonstrating low variation.  Information regarding earnings per share is unavailable.