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 159.39 (%).Trend:Increase 159.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 69.46 (%).Trend:Decrease 56.42% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.15 (%).Trend:Decrease 39.32% than previous quarter

Overall: decreasing (-73.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 72.61 (%).Trend:Increase 160.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 40.23 (%).Trend:Decrease 44.59% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.91 (%).Trend:Decrease 23.17% than previous quarter

Overall: decreasing (-57.43%). 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 -316.81 (%).Trend:Increase 106.93% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -122.4 (%).Trend:Decrease 61.36% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -61.4 (%).Trend:Decrease 49.84% than previous quarter

Overall: increasing (-80.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.13 (%).Trend:Decrease 33.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.15 (%).Trend:Increase 0.94% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.09 (%).Trend:Decrease 2.79% than previous quarter

Overall: decreasing (-1.88%). 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 -16.88 (%).Trend:Increase 3.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -15.56 (%).Trend:Decrease 7.82% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -12.85 (%).Trend:Decrease 17.42% than previous quarter

Overall: increasing (-23.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.34 (USD).Trend:Decrease 105.6% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.08 (USD).Trend:Increase 129.85% than previous quarter
Year 2021 Quarter 3: Earning Per Share 6.73 (USD).Trend:Increase 118.51% than previous quarter

Overall: increasing (402.24%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in Q1-Q3 2021. Liabilities on revenue increased significantly in Q1, then decreased in Q2 and Q3, resulting in a significant overall decrease of -73.56%. Current assets on revenue also show significant fluctuation, increasing drastically in Q1, then decreasing in Q2 and Q3, resulting in an overall decrease of -57.43%. Cost efficiency shows a significant fluctuation in the Ratio of Retained Earnings to Revenue, increasing from a negative value in Q1, decreasing in Q2 and Q3, with an overall increasing trend of -80.62%.  Selling, General & Administrative (SG&A) Expense Ratio shows little fluctuation, with a decreasing trend of -1.88%. Invest efficiency also demonstrates significant fluctuation with a slight increase in Retained Earnings on Assets,  ending with an overall increasing trend of -23.87%. Earning per share shows significant fluctuation and a large overall increase of 402.24%.