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 113.1 (%).Trend:Increase 146.51% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 75.59 (%).Trend:Decrease 33.17% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 50.69 (%).Trend:Decrease 32.94% than previous quarter

Overall: decreasing (-55.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 270.66 (%).Trend:Increase 159.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 138.26 (%).Trend:Decrease 48.92% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 91.62 (%).Trend:Decrease 33.73% than previous quarter

Overall: decreasing (-66.15%). 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 554.17 (%).Trend:Increase 179.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 266.65 (%).Trend:Decrease 51.88% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 179.82 (%).Trend:Decrease 32.56% than previous quarter

Overall: decreasing (-67.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.69 (%).Trend:Decrease 9.84% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.98 (%).Trend:Decrease 1.7% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.22 (%).Trend:Increase 0.59% than previous quarter

Overall: decreasing (-1.13%). 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 42.61 (%).Trend:Increase 4.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 42.65 (%).Trend:Increase 0.09% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 43.43 (%).Trend:Increase 1.83% than previous quarter

Overall: increasing (1.92%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.95 (USD).Trend:Decrease 147.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.63 (USD).Trend:Increase 71.58% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.33 (USD).Trend:Increase 42.94% than previous quarter

Overall: increasing (145.26%). Fluctuation: **Significant** (high variation).



Significant decreases were observed in liabilities on revenue (-55.18%), current assets on revenue (-66.15%), and the ratio of retained earnings to revenue (-67.55%), all with high fluctuation.  The SG&A expense ratio showed a small decrease (-1.13%) with low variation. Retained earnings on assets increased slightly (1.92%) with low fluctuation. Earnings per share increased substantially (145.26%), showing significant fluctuation.