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 36.9 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 97.43 (%).Trend:Increase 164.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.45 (%).Trend:Decrease 45.14% than previous quarter

Overall: increasing (44.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 53.46 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 172.6 (%).Trend:Increase 222.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.9 (%).Trend:Decrease 57.76% than previous quarter

Overall: increasing (36.36%). 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 23.51 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 83.31 (%).Trend:Increase 254.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 44.58 (%).Trend:Decrease 46.49% than previous quarter

Overall: increasing (89.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.09 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.89 (%).Trend:Increase 4.42% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.82 (%).Trend:Decrease 0.37% than previous quarter

Overall: increasing (4.04%). 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 9.62 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 11.83 (%).Trend:Increase 22.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.54 (%).Trend:Decrease 2.45% than previous quarter

Overall: increasing (19.96%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.23 (USD).Trend:Decrease 69.25% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.99 (USD).Trend:Increase 143.09% than previous quarter

Overall: decreasing (-25.25%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue increased significantly, displaying substantial fluctuation. The SG&A Expense Ratio showed a small increase with minimal variation. Retained Earning on Assets increased moderately, while Earnings Per Share decreased considerably, indicating significant volatility.