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 97.43 (%).Trend:Increase 164.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.45 (%).Trend:Decrease 45.14% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.33 (%).Trend:Decrease 30.16% than previous quarter

Overall: decreasing (-61.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 172.6 (%).Trend:Increase 222.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.9 (%).Trend:Decrease 57.76% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 52.33 (%).Trend:Decrease 28.22% than previous quarter

Overall: decreasing (-69.68%). 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 83.31 (%).Trend:Increase 254.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 44.58 (%).Trend:Decrease 46.49% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 33.35 (%).Trend:Decrease 25.19% than previous quarter

Overall: decreasing (-59.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.89 (%).Trend:Increase 4.42% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.82 (%).Trend:Decrease 0.37% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.06 (%).Trend:Decrease 4.04% than previous quarter

Overall: decreasing (-4.39%). 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 11.83 (%).Trend:Increase 22.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.54 (%).Trend:Decrease 2.45% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 12.45 (%).Trend:Increase 7.89% than previous quarter

Overall: increasing (5.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.23 (USD).Trend:Decrease 69.25% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.99 (USD).Trend:Increase 143.09% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.04 (USD).Trend:Increase 68.56% than previous quarter

Overall: increasing (309.76%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 data shows significant decreases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue.  Conversely, the SG&A expense ratio showed a small overall decrease. Retained earnings on assets increased slightly, while earnings per share saw a substantial increase.