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 46.42 (%).Trend:Increase 102.71% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.34 (%).Trend:Decrease 60.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 12.62 (%).Trend:Decrease 31.19% than previous quarter

Overall: decreasing (-72.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 143.3 (%).Trend:Increase 261.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 83.11 (%).Trend:Decrease 42.0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.64 (%).Trend:Decrease 21.02% than previous quarter

Overall: decreasing (-54.19%). 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 -59.85 (%).Trend:Increase 8.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.45 (%).Trend:Decrease 89.22% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1.25 (%).Trend:Decrease 80.62% than previous quarter

Overall: increasing (-97.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.73 (%).Trend:Decrease 36.08% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.52 (%).Trend:Decrease 4.44% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.03 (%).Trend:Increase 11.28% than previous quarter

Overall: increasing (6.34%). 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 -8.27 (%).Trend:Decrease 51.01% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1.93 (%).Trend:Decrease 76.66% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -0.5 (%).Trend:Decrease 74.09% than previous quarter

Overall: increasing (-93.95%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.95 (USD).Trend:Increase 96.97% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.74 (USD).Trend:Increase 143.08% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.72 (USD).Trend:Increase 20.68% than previous quarter

Overall: increasing (193.33%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased significantly from Q1 to Q3 2021, then increased dramatically in Q1 2022, followed by a decrease in Q2 2022 and another decrease in Q3 2022.  Current assets on revenue also saw substantial variation, decreasing from Q1 to Q3 2021, then increasing sharply in Q1 2022, followed by decreases in Q2 and Q3 2022. Cost efficiency shows mixed results. The ratio of retained earnings to revenue saw substantial swings, increasing overall but with significant fluctuations throughout the period. Selling, general, and administrative (SG&A) expense ratio showed a slight overall increase with minor fluctuations. Investment efficiency reveals significant variation with retained earnings on assets decreasing across all quarters. Earnings per share saw a large increase overall from Q1 to Q3 2021 but declined in Q1 2022 and then increased again in Q2 and Q3 2022.