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 110.22 (%).Trend:Increase 115.69% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.22 (%).Trend:Decrease 49.9% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.69 (%).Trend:Decrease 31.75% than previous quarter

Overall: decreasing (-65.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 84.15 (%).Trend:Increase 109.17% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 39.79 (%).Trend:Decrease 52.72% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 26.44 (%).Trend:Decrease 33.55% than previous quarter

Overall: decreasing (-68.58%). 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 96.78 (%).Trend:Increase 240.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 48.54 (%).Trend:Decrease 49.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 32.99 (%).Trend:Decrease 32.04% than previous quarter

Overall: decreasing (-65.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.8 (%).Trend:Decrease 8.24% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.98 (%).Trend:Decrease 7.59% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.72 (%).Trend:Decrease 2.61% than previous quarter

Overall: decreasing (-10.0%). 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 19.32 (%).Trend:Increase 26.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 19.79 (%).Trend:Increase 2.43% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 20.62 (%).Trend:Increase 4.19% than previous quarter

Overall: increasing (6.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 3.33 (USD).Trend:Decrease 71.71% than previous quarter
Year 2021 Quarter 2: Earning Per Share 7.62 (USD).Trend:Increase 128.83% than previous quarter
Year 2021 Quarter 3: Earning Per Share 12.44 (USD).Trend:Increase 63.25% than previous quarter

Overall: increasing (273.57%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 data shows significant fluctuations in working capital efficiency, with liabilities on revenue and current assets on revenue decreasing by 65.8% and 68.58% respectively.  Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue (-65.91%), while SG&A expense ratio decreased slightly (-10%). Investment efficiency indicates a small increase in retained earnings on assets (6.73%) and a significant increase in earnings per share (273.57%).