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 45.82 (%).Trend:Increase 222.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 23.33 (%).Trend:Decrease 49.08% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16.07 (%).Trend:Decrease 31.12% than previous quarter

Overall: decreasing (-64.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 109.51 (%).Trend:Increase 242.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 54.13 (%).Trend:Decrease 50.57% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 38.29 (%).Trend:Decrease 29.26% than previous quarter

Overall: decreasing (-65.04%). 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 24.45 (%).Trend:Increase 186.97% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 13.91 (%).Trend:Decrease 43.11% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.17 (%).Trend:Decrease 26.89% than previous quarter

Overall: decreasing (-58.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.82 (%).Trend:Decrease 4.2% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.99 (%).Trend:Increase 0.74% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.51 (%).Trend:Increase 2.26% than previous quarter

Overall: increasing (3.02%). 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 8.81 (%).Trend:Decrease 5.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 10.16 (%).Trend:Increase 15.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 10.69 (%).Trend:Increase 5.22% than previous quarter

Overall: increasing (21.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.64 (USD).Trend:Decrease 58.71% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.3 (USD).Trend:Increase 103.12% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 29.23% than previous quarter

Overall: increasing (162.5%). Fluctuation: **Significant** (high variation).



Financial performance for Q1 2021 to Q3 2021 shows a mix of trends. Liabilities on revenue decreased substantially, while current assets on revenue also declined. The ratio of retained earnings to revenue decreased overall, with significant quarterly changes. SG&A expense ratios increased slightly overall.  Retained earnings on assets and earnings per share both saw increasing trends, but with considerable fluctuations.