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 72.72 (%).Trend:Increase 190.42% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.67 (%).Trend:Decrease 44.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.34 (%).Trend:Decrease 35.23% than previous quarter

Overall: decreasing (-63.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 145.48 (%).Trend:Increase 216.88% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 74.83 (%).Trend:Decrease 48.56% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.68 (%).Trend:Decrease 32.27% than previous quarter

Overall: decreasing (-65.16%). 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 -22.49 (%).Trend:Increase 166.15% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -5.1 (%).Trend:Decrease 77.32% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -0.98 (%).Trend:Decrease 80.78% than previous quarter

Overall: increasing (-95.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.92 (%).Trend:Decrease 7.39% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.99 (%).Trend:Increase 0.35% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.75 (%).Trend:Decrease 1.2% than previous quarter

Overall: decreasing (-0.85%). 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 -7.16 (%).Trend:Decrease 7.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.34 (%).Trend:Decrease 53.35% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -0.96 (%).Trend:Decrease 71.26% than previous quarter

Overall: increasing (-86.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.21 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.56 (USD).Trend:Increase 166.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.83 (USD).Trend:Increase 48.21% than previous quarter

Overall: increasing (295.24%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue and current assets on revenue decreased significantly, with substantial fluctuation. The ratio of retained earnings to revenue increased, while SG&A expenses decreased slightly. Retained earnings on assets increased, and earnings per share showed a significant increase.