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 26.06 (%).Trend:Decrease 33.71% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 75.63 (%).Trend:Increase 190.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.61 (%).Trend:Decrease 48.95% than previous quarter

Overall: increasing (48.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 79.64 (%).Trend:Decrease 30.46% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 228.2 (%).Trend:Increase 186.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 100.87 (%).Trend:Decrease 55.8% than previous quarter

Overall: increasing (26.66%). 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 85.86 (%).Trend:Decrease 30.98% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 257.56 (%).Trend:Increase 199.98% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 130.73 (%).Trend:Decrease 49.24% than previous quarter

Overall: increasing (52.26%). 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 49.95 (%).Trend:Increase 2.31% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 54.9 (%).Trend:Increase 9.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 59.98 (%).Trend:Increase 9.25% than previous quarter

Overall: increasing (20.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.66 (USD).Trend:Increase 84.44% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.95 (USD).Trend:Decrease 42.77% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.78 (USD).Trend:Increase 87.37% than previous quarter

Overall: increasing (7.23%). Fluctuation: **Significant** (high variation).



Between Q3 2020 and Q2 2021, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue showed overall increases, but with significant fluctuations.  Retained Earning on Assets steadily increased with low variation, while Earning Per Share showed an overall slight increase with significant fluctuation.