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 84.56 (%).Trend:Increase 175.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.61 (%).Trend:Decrease 53.16% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.42 (%).Trend:Decrease 25.73% than previous quarter

Overall: decreasing (-65.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 150.73 (%).Trend:Increase 150.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 82.46 (%).Trend:Decrease 45.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 62.77 (%).Trend:Decrease 23.88% than previous quarter

Overall: decreasing (-58.36%). 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 140.99 (%).Trend:Increase 234.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 76.35 (%).Trend:Decrease 45.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 54.33 (%).Trend:Decrease 28.84% than previous quarter

Overall: decreasing (-61.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.48 (%).Trend:Decrease 6.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.63 (%).Trend:Decrease 6.07% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.53 (%).Trend:Increase 3.14% than previous quarter

Overall: decreasing (-3.12%). 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 14.42 (%).Trend:Increase 22.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 15.69 (%).Trend:Increase 8.81% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.72 (%).Trend:Increase 6.56% than previous quarter

Overall: increasing (15.95%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 47.24% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.34 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.93 (USD).Trend:Increase 44.03% than previous quarter

Overall: increasing (188.06%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2021 reveals volatile financial performance.  Significant decreases in liabilities on revenue and current assets on revenue point to potential liquidity issues.  Cost efficiency declined sharply, particularly for the ratio of retained earnings to revenue.  SG&A expenses saw a slight downward trend, while retained earnings on assets showed a positive and steady increase.  Earnings per share experienced substantial fluctuation with notable increases and decreases.