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 73.12 (%).Trend:Increase 84.51% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.43 (%).Trend:Decrease 44.71% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.96 (%).Trend:Decrease 28.37% than previous quarter

Overall: decreasing (-60.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 110.08 (%).Trend:Increase 156.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 55.42 (%).Trend:Decrease 49.65% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 39.82 (%).Trend:Decrease 28.15% than previous quarter

Overall: decreasing (-63.83%). 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 226.27 (%).Trend:Increase 235.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 110.59 (%).Trend:Decrease 51.12% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 69.04 (%).Trend:Decrease 37.57% than previous quarter

Overall: decreasing (-69.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.91 (%).Trend:Increase 2.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.48 (%).Trend:Increase 3.82% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.75 (%).Trend:Decrease 4.72% than previous quarter

Overall: decreasing (-1.07%). 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 48.47 (%).Trend:Increase 11.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 47.17 (%).Trend:Decrease 2.68% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 46.08 (%).Trend:Decrease 2.31% than previous quarter

Overall: decreasing (-4.93%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities as a percentage of revenue decreased from 73.12% in Q1 2021 to 28.96% in Q3 2021, experiencing significant swings.  Similarly, current assets as a percentage of revenue decreased from 110.08% in Q1 2021 to 39.82% in Q3 2021, indicating substantial volatility.  Cost efficiency shows a slight overall decrease in the SG&A expense ratio (-1.07%).  The ratio of retained earnings to revenue, however, decreased significantly from Q1 to Q3 2021 (-69.49%).  Investment efficiency, as measured by retained earnings on assets, shows a slight overall decrease (-4.93%), with little fluctuation.