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 155.18 (%).Trend:Increase 478.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.65 (%).Trend:Decrease 65.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.25 (%).Trend:Decrease 41.75% than previous quarter

Overall: decreasing (-79.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 242.75 (%).Trend:Increase 383.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 100.69 (%).Trend:Decrease 58.52% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 70.12 (%).Trend:Decrease 30.36% than previous quarter

Overall: decreasing (-71.11%). 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 -64.92 (%).Trend:Increase 294.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -15.75 (%).Trend:Decrease 75.74% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -8.67 (%).Trend:Decrease 44.95% than previous quarter

Overall: increasing (-86.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.57 (%).Trend:Decrease 24.45% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.42 (%).Trend:Decrease 7.75% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53.44 (%).Trend:Increase 8.13% than previous quarter

Overall: decreasing (-0.24%). 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 -9.36 (%).Trend:Increase 3.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.52 (%).Trend:Decrease 41.03% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -4.5 (%).Trend:Decrease 18.48% than previous quarter

Overall: increasing (-51.92%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.84 (USD).Trend:Decrease 165.62% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.96 (USD).Trend:Increase 133.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.29 (USD).Trend:Increase 16.84% than previous quarter

Overall: increasing (172.62%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 data shows significant decreases in liabilities on revenue (-79.86%) and current assets on revenue (-71.11%), indicating potential working capital challenges.  The ratio of retained earnings to revenue increased negatively (-86.65%), also with high variation. SG&A expenses had minimal change (-0.24%), while earnings per share significantly improved (172.62%).