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 76.86 (%).Trend:Increase 158.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.35 (%).Trend:Decrease 48.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.13 (%).Trend:Decrease 20.89% than previous quarter

Overall: decreasing (-59.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 82.37 (%).Trend:Increase 164.52% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 40.99 (%).Trend:Decrease 50.24% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.1 (%).Trend:Decrease 26.57% than previous quarter

Overall: decreasing (-63.46%). 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 38.73 (%).Trend:Increase 224.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 18.64 (%).Trend:Decrease 51.87% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.76 (%).Trend:Decrease 42.27% than previous quarter

Overall: decreasing (-72.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.63 (%).Trend:Decrease 7.73% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.96 (%).Trend:Increase 1.77% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.95 (%).Trend:Decrease 0.05% than previous quarter

Overall: increasing (1.72%). 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 18.57 (%).Trend:Increase 20.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.9 (%).Trend:Decrease 3.61% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 14.83 (%).Trend:Decrease 17.15% than previous quarter

Overall: decreasing (-20.14%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 4.2 (USD).Trend:Decrease 16.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 7.89 (USD).Trend:Increase 87.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 10.97 (USD).Trend:Increase 39.04% than previous quarter

Overall: increasing (161.19%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased by 59.5% overall, but with large quarter-to-quarter variations. Current assets on revenue also decreased by 63.46%, exhibiting similar significant volatility. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue by 72.22%. The SG&A expense ratio has a low variation trend, increasing slightly (1.72%). Invest efficiency shows a significant decrease (20.14%) in retained earnings on assets, with fluctuating performance. Earning per share shows significant increases and decreases, rising by 161.19% overall.