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 48.76 (%).Trend:Increase 48.98% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31.97 (%).Trend:Decrease 34.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.69 (%).Trend:Decrease 32.16% than previous quarter

Overall: decreasing (-55.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 88.53 (%).Trend:Increase 126.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 49.21 (%).Trend:Decrease 44.41% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 34.78 (%).Trend:Decrease 29.32% than previous quarter

Overall: decreasing (-60.71%). 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 23.23 (%).Trend:Increase 280.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 17.27 (%).Trend:Decrease 25.66% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 14.93 (%).Trend:Decrease 13.55% than previous quarter

Overall: decreasing (-35.73%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 6.45 (%).Trend:Increase 73.39% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.12 (%).Trend:Increase 25.89% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 10.99 (%).Trend:Increase 35.34% than previous quarter

Overall: increasing (70.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.13 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.57 (USD).Trend:Increase 338.46% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.18 (USD).Trend:Increase 107.02% than previous quarter

Overall: increasing (807.69%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased by 55.52% overall, but with substantial quarterly variation.  Current assets on revenue also decreased by 60.71%, exhibiting similar significant volatility. Cost efficiency, as measured by the ratio of retained earnings to revenue, showed a decrease of 35.73% overall, with moderate quarterly fluctuation. Investment efficiency, measured by retained earnings on assets, increased by 70.39%, displaying notable quarterly variation. Earnings per share saw an overall increase of 807.69%, also with high variability across quarters.