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 143.9 (%).Trend:Increase 139.63% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 81.93 (%).Trend:Decrease 43.06% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 57.61 (%).Trend:Decrease 29.68% than previous quarter

Overall: decreasing (-59.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 189.49 (%).Trend:Increase 127.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 104.05 (%).Trend:Decrease 45.09% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 71.63 (%).Trend:Decrease 31.16% than previous quarter

Overall: decreasing (-62.2%). 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 129.14 (%).Trend:Increase 143.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 74.92 (%).Trend:Decrease 41.99% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 53.33 (%).Trend:Decrease 28.82% than previous quarter

Overall: decreasing (-58.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.02 (%).Trend:Increase 2.35% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.41 (%).Trend:Decrease 1.65% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.4 (%).Trend:Decrease 0.03% than previous quarter

Overall: decreasing (-1.67%). 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 36.24 (%).Trend:Increase 5.78% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 37.84 (%).Trend:Increase 4.42% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 38.66 (%).Trend:Increase 2.17% than previous quarter

Overall: increasing (6.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.83 (USD).Trend:Decrease 48.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 5.59 (USD).Trend:Increase 97.53% than previous quarter
Year 2021 Quarter 3: Earning Per Share 8.28 (USD).Trend:Increase 48.12% than previous quarter

Overall: increasing (192.58%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2021 to Q3 2021, significant decreases are observed in Liabilities on Revenue (-59.97%), Current Assets on Revenue (-62.2%), and Ratio of Retained Earnings to Revenue (-58.7%), all showing high fluctuation.  Conversely, Earnings Per Share increased significantly (192.58%).  SG&A Expense Ratio decreased slightly with low variation, while Retained Earning on Assets saw a slight increase with low variation.