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 83.81 (%).Trend:Increase 316.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.41 (%).Trend:Decrease 51.78% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.58 (%).Trend:Decrease 34.22% than previous quarter

Overall: decreasing (-68.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 313.25 (%).Trend:Increase 449.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 138.76 (%).Trend:Decrease 55.7% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 81.96 (%).Trend:Decrease 40.93% than previous quarter

Overall: decreasing (-73.84%). 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 348.14 (%).Trend:Increase 352.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 142.14 (%).Trend:Decrease 59.17% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 92.33 (%).Trend:Decrease 35.04% than previous quarter

Overall: decreasing (-73.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.93 (%).Trend:Increase 14.93% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.67 (%).Trend:Decrease 16.22% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.41 (%).Trend:Decrease 2.23% than previous quarter

Overall: decreasing (-18.09%). Fluctuation: **Neutral** (moderate 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 46.86 (%).Trend:Decrease 3.96% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 46.93 (%).Trend:Increase 0.15% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 50.3 (%).Trend:Increase 7.18% than previous quarter

Overall: increasing (7.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 77.82% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.56 (USD).Trend:Increase 183.64% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.4 (USD).Trend:Increase 53.85% than previous quarter

Overall: increasing (336.36%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue all decreased significantly, indicating potential short-term challenges.  However, Retained Earning on Assets showed a modest increase and Earnings Per Share increased dramatically, suggesting long-term growth potential despite volatility. SG&A expenses also decreased.