Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 1: Liabilities on Revenue 133.35 (%).Trend:Increase 206.2% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 68.53 (%).Trend:Decrease 48.61% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 75.3 (%).Trend:Increase 9.88% than previous quarter

Overall: decreasing (-43.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 243.47 (%).Trend:Increase 239.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 131.77 (%).Trend:Decrease 45.88% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 90.65 (%).Trend:Decrease 31.21% than previous quarter

Overall: decreasing (-62.77%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 572.57 (%).Trend:Increase 226.42% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 242.96 (%).Trend:Decrease 57.57% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 156.1 (%).Trend:Decrease 35.75% than previous quarter

Overall: decreasing (-72.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.55 (%).Trend:Decrease 7.95% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.04 (%).Trend:Decrease 15.17% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.73 (%).Trend:Decrease 9.33% than previous quarter

Overall: decreasing (-23.08%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 1: Retained Earning on Assets 66.08 (%).Trend:Increase 2.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 64.8 (%).Trend:Decrease 1.94% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 65.62 (%).Trend:Increase 1.27% than previous quarter

Overall: decreasing (-0.7%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.4 (USD).Trend:Decrease 67.21% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.95 (USD).Trend:Increase 387.5% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.05 (USD).Trend:Increase 107.69% than previous quarter

Overall: increasing (912.5%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, key financial metrics show mixed results.  Liabilities and current assets on revenue decreased significantly.  The ratio of retained earnings to revenue also dropped sharply, while SG&A expenses decreased moderately. Retained earnings on assets showed minor decrease,  but earnings per share increased substantially.  High variation is noted across most metrics.