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 83.81 (%).Trend:Increase 316.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.41 (%).Trend:Decrease 51.78% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.58 (%).Trend:Decrease 34.22% than previous quarter

Overall: decreasing (-68.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 313.25 (%).Trend:Increase 449.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 138.76 (%).Trend:Decrease 55.7% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 81.96 (%).Trend:Decrease 40.93% than previous quarter

Overall: decreasing (-73.84%). 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 348.14 (%).Trend:Increase 352.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 142.14 (%).Trend:Decrease 59.17% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 92.33 (%).Trend:Decrease 35.04% than previous quarter

Overall: decreasing (-73.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.93 (%).Trend:Increase 14.93% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.67 (%).Trend:Decrease 16.22% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.41 (%).Trend:Decrease 2.23% than previous quarter

Overall: decreasing (-18.09%). 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 46.86 (%).Trend:Decrease 3.96% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 46.93 (%).Trend:Increase 0.15% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 50.3 (%).Trend:Increase 7.18% than previous quarter

Overall: increasing (7.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 77.82% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.56 (USD).Trend:Increase 183.64% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.4 (USD).Trend:Increase 53.85% than previous quarter

Overall: increasing (336.36%). Fluctuation: **Significant** (high variation).



The period Q1 2021 - Q3 2021 shows significant decreases in Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue, indicating substantial volatility.  However, positive growth is seen in Retained Earning on Assets and Earnings Per Share, suggesting underlying strength. SG&A expense ratio decreased moderately.