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 61.83 (%).Trend:Increase 179.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 30.3 (%).Trend:Decrease 50.99% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.8 (%).Trend:Decrease 28.05% than previous quarter

Overall: decreasing (-64.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 47.38 (%).Trend:Increase 164.69% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 24.03 (%).Trend:Decrease 49.28% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 18.21 (%).Trend:Decrease 24.22% than previous quarter

Overall: decreasing (-61.57%). 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 60.7 (%).Trend:Increase 185.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 32.39 (%).Trend:Decrease 46.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 22.83 (%).Trend:Decrease 29.52% than previous quarter

Overall: decreasing (-62.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.48 (%).Trend:Decrease 3.12% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.84 (%).Trend:Increase 1.76% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.02 (%).Trend:Increase 0.86% than previous quarter

Overall: increasing (2.64%). 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 34.84 (%).Trend:Increase 3.6% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 36.91 (%).Trend:Increase 5.94% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 36.78 (%).Trend:Decrease 0.35% than previous quarter

Overall: increasing (5.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 66.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (400.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue, with significant decreases overall.  Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, with substantial variation.  Selling, general, and administrative (SG&A) expense ratio shows little fluctuation, with a slight increase overall.  Investment efficiency demonstrates little fluctuation, with a slight increase in retained earnings on assets overall.  Earnings per share displays significant fluctuations, with a substantial increase overall.