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 57.02 (%).Trend:Increase 124.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 32.62 (%).Trend:Decrease 42.79% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.04 (%).Trend:Increase 4.35% than previous quarter

Overall: decreasing (-40.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 388.02 (%).Trend:Increase 269.61% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 210.42 (%).Trend:Decrease 45.77% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 71.72 (%).Trend:Decrease 65.92% than previous quarter

Overall: decreasing (-81.52%). 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 134.73 (%).Trend:Increase 205.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 71.94 (%).Trend:Decrease 46.6% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 45.15 (%).Trend:Decrease 37.24% than previous quarter

Overall: decreasing (-66.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 25.75 (%).Trend:Decrease 8.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.55 (%).Trend:Decrease 0.78% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.53 (%).Trend:Decrease 35.3% than previous quarter

Overall: decreasing (-35.81%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.5 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.49 (USD).Trend:Decrease 2.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.47 (USD).Trend:Decrease 4.08% than previous quarter

Overall: decreasing (-6.0%). Fluctuation: **Little** (low variation).



Financial data from Q1 2021 to Q3 2021 suggests a decline in working capital, cost efficiency, and investment efficiency with high volatility.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased significantly. Investment efficiency decreased with moderate fluctuation. Earning per share also showed a decrease, with minimal fluctuation. SG&A expense ratio data is missing.