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 160.22 (%).Trend:Increase 265.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80.26 (%).Trend:Decrease 49.91% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 68.34 (%).Trend:Decrease 14.85% than previous quarter

Overall: decreasing (-57.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 164.03 (%).Trend:Increase 79.48% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 89.82 (%).Trend:Decrease 45.24% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 95.12 (%).Trend:Increase 5.9% than previous quarter

Overall: decreasing (-42.01%). 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 27.93 (%).Trend:Increase 2307.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 19.89 (%).Trend:Decrease 28.79% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 20.52 (%).Trend:Increase 3.17% than previous quarter

Overall: decreasing (-26.53%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.51 (%).Trend:Decrease 25.49% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.4 (%).Trend:Increase 2.44% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.25 (%).Trend:Increase 7.62% than previous quarter

Overall: increasing (10.24%). 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 3.13 (%).Trend:Increase 1059.26% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.45 (%).Trend:Increase 42.17% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 5.81 (%).Trend:Increase 30.56% than previous quarter

Overall: increasing (85.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 195.74% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.01 (USD).Trend:Increase 124.44% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.58 (USD).Trend:Increase 56.44% than previous quarter

Overall: increasing (251.11%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue decreased significantly (-57.35%), while current assets on revenue also decreased (-42.01%), both exhibiting high variation.  The ratio of retained earnings to revenue decreased (-26.53%) with moderate fluctuation. SG&A expense ratio increased slightly (10.24%) with low variation.  Retained earnings on assets increased significantly (85.62%) with high variation, as did earnings per share (251.11%), also showing high variation.