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 83.67 (%).Trend:Increase 229.02% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.66 (%).Trend:Decrease 41.84% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 35.09 (%).Trend:Decrease 27.89% than previous quarter

Overall: decreasing (-58.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 58.07 (%).Trend:Increase 232.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 40.62 (%).Trend:Decrease 30.05% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 27.08 (%).Trend:Decrease 33.33% than previous quarter

Overall: decreasing (-53.37%). 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 92.25 (%).Trend:Increase 182.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 53.13 (%).Trend:Decrease 42.41% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 35.53 (%).Trend:Decrease 33.13% than previous quarter

Overall: decreasing (-61.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.1 (%).Trend:Decrease 13.98% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.41 (%).Trend:Increase 7.66% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.26 (%).Trend:Decrease 0.81% than previous quarter

Overall: increasing (6.78%). 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 37.56 (%).Trend:Decrease 5.18% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 37.52 (%).Trend:Decrease 0.11% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 37.98 (%).Trend:Increase 1.23% than previous quarter

Overall: increasing (1.12%). Fluctuation: **Little** (low variation).

Earning Per Share


Analyzing Q1 2021 to Q3 2021 reveals decreasing trends in liabilities on revenue (-58.06%), current assets on revenue (-53.37%), and the ratio of retained earnings to revenue (-61.49%), all with significant fluctuation.  The SG&A expense ratio increased slightly (6.78%) with low variation, as did retained earnings on assets (1.12%), also with low variation. Data spans three quarters.