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 1071.01 (%).Trend:Increase 148.53% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 810.39 (%).Trend:Decrease 24.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 459.67 (%).Trend:Decrease 43.28% than previous quarter

Overall: decreasing (-57.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1240.44 (%).Trend:Increase 164.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 890.51 (%).Trend:Decrease 28.21% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 494.06 (%).Trend:Decrease 44.52% than previous quarter

Overall: decreasing (-60.17%). 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 131.03 (%).Trend:Increase 242.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 66.5 (%).Trend:Decrease 49.25% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 47.98 (%).Trend:Decrease 27.85% than previous quarter

Overall: decreasing (-63.38%). 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 8.82 (%).Trend:Increase 24.93% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 6.54 (%).Trend:Decrease 25.85% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 8.38 (%).Trend:Increase 28.13% than previous quarter

Overall: decreasing (-4.99%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 79.28% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.41 (USD).Trend:Increase 78.26% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.09 (USD).Trend:Increase 165.85% than previous quarter

Overall: increasing (373.91%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased by 57.08% from Q1 to Q3 2021, but increased sharply in Q1 2022. Current assets on revenue also decreased significantly (60.17%) in the same period, exhibiting high variation. Cost efficiency, as measured by the ratio of retained earnings to revenue, also decreased substantially (63.38%) during the period with significant volatility.  Investment efficiency, as measured by retained earnings on assets, decreased by 4.99% with moderate fluctuation. Earnings per share saw a significant increase (373.91%) from Q1 to Q3 2021 with large fluctuations.