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 72.19 (%).Trend:Increase 139.52% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.34 (%).Trend:Decrease 46.89% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.01 (%).Trend:Decrease 3.47% than previous quarter

Overall: decreasing (-48.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 190.13 (%).Trend:Increase 178.21% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 101.71 (%).Trend:Decrease 46.51% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 69.57 (%).Trend:Decrease 31.6% than previous quarter

Overall: decreasing (-63.41%). 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 10.77 (%).Trend:Decrease 837.67% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 8.84 (%).Trend:Decrease 17.92% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 8.42 (%).Trend:Decrease 4.75% than previous quarter

Overall: decreasing (-21.82%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.47 (%).Trend:Increase 4.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.05 (%).Trend:Decrease 2.16% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.55 (%).Trend:Decrease 2.62% than previous quarter

Overall: decreasing (-4.73%). 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 2.05 (%).Trend:Decrease 373.33% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.32 (%).Trend:Increase 61.95% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 3.53 (%).Trend:Increase 6.33% than previous quarter

Overall: increasing (72.2%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.32 (USD).Trend:Decrease 64.84% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.65 (USD).Trend:Increase 103.12% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.03 (USD).Trend:Increase 58.46% than previous quarter

Overall: increasing (221.88%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 data indicates significant decreases in both liabilities and current assets on revenue.  The ratio of retained earnings to revenue also decreased, though moderately.  Conversely, retained earnings on assets increased moderately, and earnings per share showed a significant increase.  The SG&A expense ratio decreased slightly.