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 73.85 (%).Trend:Increase 185.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.36 (%).Trend:Decrease 54.83% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.13 (%).Trend:Decrease 21.67% than previous quarter

Overall: decreasing (-64.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 362.51 (%).Trend:Increase 170.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 173.44 (%).Trend:Decrease 52.16% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 122.17 (%).Trend:Decrease 29.56% than previous quarter

Overall: decreasing (-66.3%). 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 123.87 (%).Trend:Increase 170.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 62.32 (%).Trend:Decrease 49.69% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 43.75 (%).Trend:Decrease 29.8% than previous quarter

Overall: decreasing (-64.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.22 (%).Trend:Increase 6.09% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.84 (%).Trend:Decrease 1.88% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.94 (%).Trend:Decrease 4.54% than previous quarter

Overall: decreasing (-6.33%). 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 24.09 (%).Trend:Increase 0.04% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 24.86 (%).Trend:Increase 3.2% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 25.48 (%).Trend:Increase 2.49% than previous quarter

Overall: increasing (5.77%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 63.24% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.2 (USD).Trend:Increase 120.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.7 (USD).Trend:Increase 68.18% than previous quarter

Overall: increasing (270.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant and negative trends. Both liabilities and current assets on revenue declined, which is concerning for short-term liquidity.  Cost efficiency reveals a decline in the retained earnings to revenue ratio and minor changes in SG&A. Investment efficiency remains positive and stable. Earnings per share, however, shows dramatic increases and decreases.  Overall, this indicates potentially volatile financial performance, especially with significant short-term fluctuations.