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 78.57 (%).Trend:Increase 186.33% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 41.06 (%).Trend:Decrease 47.74% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.33 (%).Trend:Decrease 31.0% than previous quarter

Overall: decreasing (-63.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 266.89 (%).Trend:Increase 190.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 132.77 (%).Trend:Decrease 50.25% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 89.7 (%).Trend:Decrease 32.44% than previous quarter

Overall: decreasing (-66.39%). 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 -78.28 (%).Trend:Increase 110.15% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -34.21 (%).Trend:Decrease 56.3% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -19.07 (%).Trend:Decrease 44.26% than previous quarter

Overall: increasing (-75.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.08 (%).Trend:Decrease 2.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.14 (%).Trend:Increase 0.37% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.19 (%).Trend:Increase 0.31% than previous quarter

Overall: increasing (0.68%). 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 -14.9 (%).Trend:Decrease 26.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -12.97 (%).Trend:Decrease 12.95% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -10.7 (%).Trend:Decrease 17.5% than previous quarter

Overall: increasing (-28.19%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.25 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.48 (USD).Trend:Increase 92.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.75 (USD).Trend:Increase 56.25% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue decreased significantly (-63.94%), while current assets on revenue also decreased significantly (-66.39%).  The ratio of retained earnings to revenue improved (-75.64%), showing a significant fluctuation. SG&A expense ratio increased slightly (0.68%) with little fluctuation. Retained earnings on assets improved (-28.19%) with significant fluctuation. Earnings per share increased significantly (200%).