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 93.32 (%).Trend:Increase 145.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.27 (%).Trend:Decrease 40.77% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.47 (%).Trend:Decrease 46.68% than previous quarter

Overall: decreasing (-68.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 126.15 (%).Trend:Increase 92.27% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 70.01 (%).Trend:Decrease 44.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 49.71 (%).Trend:Decrease 29.0% than previous quarter

Overall: decreasing (-60.59%). 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 -15.79 (%).Trend:Increase 52.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 5.96 (%).Trend:Decrease 137.75% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 18.13 (%).Trend:Increase 204.19% than previous quarter

Overall: increasing (-214.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.85 (%).Trend:Decrease 7.47% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.58 (%).Trend:Decrease 9.47% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.31 (%).Trend:Decrease 10.47% than previous quarter

Overall: decreasing (-18.95%). 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 -3.62 (%).Trend:Decrease 36.71% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 2.98 (%).Trend:Decrease 182.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 14.31 (%).Trend:Increase 380.2% than previous quarter

Overall: increasing (-495.3%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.36 (USD).Trend:Decrease 105.6% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.25 (USD).Trend:Increase 1080.56% than previous quarter
Year 2021 Quarter 3: Earning Per Share 11.8 (USD).Trend:Increase 177.65% than previous quarter

Overall: increasing (3177.78%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased by 68.42% from Q1 to Q3 2021, but with high variability.  Current assets on revenue also decreased by 60.59% over the same period, exhibiting substantial fluctuations. Cost efficiency shows a decreasing trend in the SG&A expense ratio by 18.95% with moderate variation.  The ratio of retained earnings to revenue increased overall, although with high volatility.  Investment efficiency shows significant fluctuation in retained earnings on assets. Earnings per share saw a substantial increase overall but also exhibited large fluctuations.