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 192.59 (%).Trend:Increase 168.57% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 91.58 (%).Trend:Decrease 52.45% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 68.8 (%).Trend:Decrease 24.87% than previous quarter

Overall: decreasing (-64.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 207.0 (%).Trend:Increase 163.26% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 102.16 (%).Trend:Decrease 50.65% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 71.73 (%).Trend:Decrease 29.79% than previous quarter

Overall: decreasing (-65.35%). 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 34.97 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 18.4 (%).Trend:Decrease 47.38% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 13.43 (%).Trend:Decrease 27.01% than previous quarter

Overall: decreasing (-61.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.73 (%).Trend:Increase 8.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.99 (%).Trend:Decrease 7.67% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.34 (%).Trend:Decrease 5.0% than previous quarter

Overall: decreasing (-12.29%). 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 3.52 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.03 (%).Trend:Increase 14.49% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.52 (%).Trend:Increase 12.16% than previous quarter

Overall: increasing (28.41%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.43 (USD).Trend:Decrease 84.9% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.68 (USD).Trend:Increase 17.48% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.05 (USD).Trend:Increase 22.02% than previous quarter

Overall: increasing (43.36%). Fluctuation: **Neutral** (moderate variation).



Q1 2021 to Q3 2021 data shows significant decreases in liabilities and current assets on revenue (-64.28% and -65.35% respectively), with high fluctuation.  Retained earnings also decreased significantly (-61.6%).  Conversely, SG&A expenses decreased slightly (-12.29%), while retained earnings on assets and earnings per share increased (28.41% and 43.36% respectively), exhibiting moderate fluctuation.  The data spans three quarters.