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 59.76 (%).Trend:Increase 245.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 30.49 (%).Trend:Decrease 48.98% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.61 (%).Trend:Decrease 25.84% than previous quarter

Overall: decreasing (-62.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 157.12 (%).Trend:Increase 353.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.72 (%).Trend:Decrease 53.72% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 46.38 (%).Trend:Decrease 36.22% than previous quarter

Overall: decreasing (-70.48%). 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 243.17 (%).Trend:Increase 253.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 117.35 (%).Trend:Decrease 51.74% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 76.26 (%).Trend:Decrease 35.01% than previous quarter

Overall: decreasing (-68.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.72 (%).Trend:Increase 9.73% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.17 (%).Trend:Increase 1.3% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.68 (%).Trend:Decrease 1.39% than previous quarter

Overall: decreasing (-0.12%). Fluctuation: **Little** (low 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 67.71 (%).Trend:Decrease 8.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 68.89 (%).Trend:Increase 1.74% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 69.51 (%).Trend:Increase 0.9% than previous quarter

Overall: increasing (2.66%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.07 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.04 (USD).Trend:Decrease 42.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.06 (USD).Trend:Increase 50.0% than previous quarter

Overall: decreasing (-14.29%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased significantly in the first two quarters of 2021, then increased, suggesting potential instability.  Current assets on revenue also decreased significantly, followed by a substantial increase in Q2 2021, indicating a dynamic trend. Cost efficiency, measured by the ratio of retained earnings to revenue, displays a similar pattern of significant fluctuation.  SG&A expense ratio fluctuates minimally, showing slight decreases throughout the period. Investment efficiency, as measured by retained earnings on assets, shows low variation with a slight increase over the period, while earnings per share shows significant volatility, experiencing fluctuations.