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 81.43 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.04 (%).Trend:Decrease 43.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.11 (%).Trend:Decrease 32.43% than previous quarter

Overall: decreasing (-61.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 201.07 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 135.49 (%).Trend:Decrease 32.62% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 98.73 (%).Trend:Decrease 27.13% than previous quarter

Overall: decreasing (-50.9%). 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 220.34 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 112.29 (%).Trend:Decrease 49.04% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 75.64 (%).Trend:Decrease 32.64% than previous quarter

Overall: decreasing (-65.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.16 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.83 (%).Trend:Decrease 2.96% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.3 (%).Trend:Decrease 4.89% than previous quarter

Overall: decreasing (-7.71%). 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 46.08 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 34.69 (%).Trend:Decrease 24.72% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 35.42 (%).Trend:Increase 2.1% than previous quarter

Overall: decreasing (-23.13%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.07 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.85 (USD).Trend:Increase 166.36% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.5 (USD).Trend:Increase 57.89% than previous quarter

Overall: increasing (320.56%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased substantially from Q1 to Q3 2021, from 81.43% to 31.11%, while current assets on revenue also decreased significantly from 201.07% to 98.73% over the same period. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, declining from 220.34% to 75.64% from Q1 to Q3 2021, indicating potential problems.  However, the SG&A expense ratio shows a more stable decrease from 11.16% to 10.3%. Investment efficiency shows a slight decrease in retained earnings on assets, with some fluctuation, from 46.08% to 35.42% from Q1 to Q3 2021.  Earnings per share (EPS) saw a large increase from Q1 to Q3 2021, indicating positive growth.  Overall, significant fluctuations exist across many financial metrics.