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 263.99 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 129.42 (%).Trend:Decrease 50.98% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 79.26 (%).Trend:Decrease 38.76% than previous quarter

Overall: decreasing (-69.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 302.43 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 148.22 (%).Trend:Decrease 50.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 96.83 (%).Trend:Decrease 34.67% than previous quarter

Overall: decreasing (-67.98%). 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 40.29 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 45.78 (%).Trend:Increase 13.63% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 36.71 (%).Trend:Decrease 19.81% than previous quarter

Overall: decreasing (-8.89%). 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 3.66 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 7.94 (%).Trend:Increase 116.94% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 9.58 (%).Trend:Increase 20.65% than previous quarter

Overall: increasing (161.75%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency exhibits substantial fluctuation in Q1-Q3 2021, with liabilities and current assets on revenue declining significantly.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a moderate overall decrease.  Investment efficiency, using retained earnings on assets, shows a substantial increase.  No earning per share data is available.