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 122.99 (%).Trend:Increase 190.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 65.43 (%).Trend:Decrease 46.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 44.84 (%).Trend:Decrease 31.47% than previous quarter

Overall: decreasing (-63.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 220.62 (%).Trend:Increase 206.63% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 114.36 (%).Trend:Decrease 48.16% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 74.65 (%).Trend:Decrease 34.72% than previous quarter

Overall: decreasing (-66.16%). 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 220.53 (%).Trend:Increase 223.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 112.14 (%).Trend:Decrease 49.15% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 73.71 (%).Trend:Decrease 34.27% than previous quarter

Overall: decreasing (-66.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.83 (%).Trend:Increase 17.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.2 (%).Trend:Decrease 3.18% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.12 (%).Trend:Decrease 0.42% than previous quarter

Overall: decreasing (-3.58%). 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 64.99 (%).Trend:Increase 5.66% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 64.75 (%).Trend:Decrease 0.37% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 65.55 (%).Trend:Increase 1.24% than previous quarter

Overall: increasing (0.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 73.16% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 80.39% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.85 (USD).Trend:Decrease 7.61% than previous quarter

Overall: increasing (66.67%). Fluctuation: **Significant** (high variation).



Data from Q1 2021 to Q3 2021 indicates significant decreases in Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue, characterized by high variability.  The SG&A Expense Ratio also decreased, but with low variation.  Retained Earnings on Assets showed a slight increase with minimal fluctuation.  Earnings Per Share increased significantly, displaying substantial variability.  The analysis covers three quarters.