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 36.95 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.46 (%).Trend:Decrease 50.04% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 13.96 (%).Trend:Decrease 24.38% than previous quarter

Overall: decreasing (-62.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 81.93 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 43.17 (%).Trend:Decrease 47.31% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.24 (%).Trend:Decrease 29.95% than previous quarter

Overall: decreasing (-63.09%). 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 -41.09 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -18.72 (%).Trend:Decrease 54.44% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -9.68 (%).Trend:Decrease 48.29% than previous quarter

Overall: increasing (-76.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.07 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.62 (%).Trend:Increase 3.91% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.43 (%).Trend:Decrease 1.3% than previous quarter

Overall: increasing (2.56%). 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 -30.58 (%).Trend:Decrease 31.33% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -25.07 (%).Trend:Decrease 18.02% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -19.27 (%).Trend:Decrease 23.14% than previous quarter

Overall: increasing (-36.98%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.54 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 57.41% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.49 (USD).Trend:Increase 75.29% than previous quarter

Overall: increasing (175.93%). Fluctuation: **Significant** (high variation).



Key findings from Q1 2021 to Q3 2021 reveal substantial decreases in liabilities on revenue (-62.22%) and current assets on revenue (-63.09%).  Cost efficiency showed a notable improvement in retained earnings to revenue (-76.44%), while SG&A expenses remained largely consistent (2.56%). Investment efficiency saw improvement in retained earnings on assets (-36.98%).  Earnings per share experienced a remarkable surge (175.93%).