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 112.93 (%).Trend:Increase 214.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 57.55 (%).Trend:Decrease 49.04% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.5 (%).Trend:Decrease 34.84% than previous quarter

Overall: decreasing (-66.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 229.6 (%).Trend:Increase 234.21% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 115.82 (%).Trend:Decrease 49.56% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 75.25 (%).Trend:Decrease 35.03% than previous quarter

Overall: decreasing (-67.23%). 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 169.76 (%).Trend:Increase 221.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 85.44 (%).Trend:Decrease 49.67% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 57.63 (%).Trend:Decrease 32.55% than previous quarter

Overall: decreasing (-66.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.53 (%).Trend:Decrease 8.03% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.62 (%).Trend:Increase 1.38% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.73 (%).Trend:Increase 1.66% than previous quarter

Overall: increasing (3.06%). 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 26.21 (%).Trend:Increase 1.63% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 26.3 (%).Trend:Increase 0.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 27.22 (%).Trend:Increase 3.5% than previous quarter

Overall: increasing (3.85%). Fluctuation: **Little** (low variation).

Earning Per Share


The analysis of Q1 2021 to Q3 2021 reveals significant decreases in Liabilities on Revenue (-66.79%), Current Assets on Revenue (-67.23%), and Ratio of Retained Earnings to Revenue (-66.05%), all with high volatility.  Conversely, SG&A expenses increased slightly (3.06%) with low variation, and Retained Earnings on Assets also showed a small increase (3.85%) with low volatility. Three quarters of data were used.