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 77.88 (%).Trend:Increase 72.99% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.33 (%).Trend:Decrease 48.22% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 33.13 (%).Trend:Decrease 17.85% than previous quarter

Overall: decreasing (-57.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 128.4 (%).Trend:Increase 98.95% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 67.45 (%).Trend:Decrease 47.47% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.43 (%).Trend:Decrease 25.23% than previous quarter

Overall: decreasing (-60.72%). 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 102.01 (%).Trend:Increase 158.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 54.22 (%).Trend:Decrease 46.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 37.74 (%).Trend:Decrease 30.39% than previous quarter

Overall: decreasing (-63.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.95 (%).Trend:Decrease 22.36% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.61 (%).Trend:Decrease 1.48% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.83 (%).Trend:Increase 5.4% than previous quarter

Overall: increasing (3.83%). 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 24.96 (%).Trend:Increase 24.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.72 (%).Trend:Increase 3.04% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 24.75 (%).Trend:Decrease 3.77% than previous quarter

Overall: decreasing (-0.84%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.89 (USD).Trend:Decrease 9000.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.04 (USD).Trend:Increase 129.21% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.48 (USD).Trend:Increase 21.57% than previous quarter

Overall: increasing (178.65%). Fluctuation: **Significant** (high variation).



During Q1-Q3 2021, key financial indicators exhibited contrasting trends. Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue decreased significantly, characterized by considerable fluctuations.  Conversely, Earnings Per Share increased substantially. The SG&A Expense Ratio increased modestly with low variation, while Retained Earning on Assets showed a slight decline.