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 73.26 (%).Trend:Increase 104.58% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 45.84 (%).Trend:Decrease 37.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 35.16 (%).Trend:Decrease 23.3% than previous quarter

Overall: decreasing (-52.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 141.11 (%).Trend:Increase 137.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 79.76 (%).Trend:Decrease 43.48% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 59.38 (%).Trend:Decrease 25.55% than previous quarter

Overall: decreasing (-57.92%). 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 16.34 (%).Trend:Increase 348.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 10.52 (%).Trend:Decrease 35.62% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 8.17 (%).Trend:Decrease 22.34% than previous quarter

Overall: decreasing (-50.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.1 (%).Trend:Decrease 9.52% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Decrease 7.9% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.96 (%).Trend:Decrease 4.01% than previous quarter

Overall: decreasing (-11.59%). 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 4.02 (%).Trend:Increase 97.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 5.28 (%).Trend:Increase 31.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 6.19 (%).Trend:Increase 17.23% than previous quarter

Overall: increasing (53.98%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 228.57% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.55 (USD).Trend:Increase 205.56% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.85 (USD).Trend:Increase 54.55% than previous quarter

Overall: increasing (372.22%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased by 52.01% overall, but current assets on revenue decreased by 57.92%.  Cost efficiency demonstrates significant fluctuation in the ratio of retained earnings to revenue, decreasing by 50% overall.  SG&A expense ratio decreased by 11.59% overall, with little fluctuation.  Investment efficiency shows a neutral fluctuation in retained earnings on assets, increasing by 53.98% overall. Earnings per share showed significant fluctuation, increasing by 372.22% overall.