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 115.79 (%).Trend:Increase 187.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 59.06 (%).Trend:Decrease 48.99% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38.97 (%).Trend:Decrease 34.02% than previous quarter

Overall: decreasing (-66.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 109.56 (%).Trend:Increase 214.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 49.31 (%).Trend:Decrease 54.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 31.12 (%).Trend:Decrease 36.89% than previous quarter

Overall: decreasing (-71.6%). 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 212.57 (%).Trend:Increase 207.14% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 104.66 (%).Trend:Decrease 50.76% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 72.07 (%).Trend:Decrease 31.14% than previous quarter

Overall: decreasing (-66.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.21 (%).Trend:Decrease 20.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.6 (%).Trend:Increase 3.48% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.46 (%).Trend:Decrease 1.21% than previous quarter

Overall: increasing (2.23%). 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 25.45 (%).Trend:Increase 5.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 26.66 (%).Trend:Increase 4.75% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 27.54 (%).Trend:Increase 3.3% than previous quarter

Overall: increasing (8.21%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency data for Q1-Q3 2021 shows significant fluctuations in liabilities and current assets on revenue, both decreasing overall. Cost efficiency, as measured by the ratio of retained earnings to revenue, also exhibits significant fluctuations and a decreasing trend. The Selling, General & Administrative (SG&A) expense ratio has a slight increase with little fluctuation. Investment efficiency (retained earnings on assets) shows a slight increase with low variation.