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 105.98 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49.52 (%).Trend:Decrease 53.27% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 33.71 (%).Trend:Decrease 31.93% than previous quarter

Overall: decreasing (-68.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 250.18 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 123.41 (%).Trend:Decrease 50.67% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 69.15 (%).Trend:Decrease 43.97% than previous quarter

Overall: decreasing (-72.36%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.2 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.54 (%).Trend:Decrease 13.85% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.18 (%).Trend:Decrease 2.18% than previous quarter

Overall: decreasing (-15.73%). 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
Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.92 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.59 (USD).Trend:Increase 72.83% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.9 (USD).Trend:Increase 82.39% than previous quarter

Overall: increasing (215.22%). Fluctuation: **Significant** (high variation).



Quarterly financial data for Q1 2021 to Q3 2021 reveals liabilities-to-revenue ratios decreasing significantly (from 105.98% to 33.71%), current assets-to-revenue also decreasing significantly (from 250.18% to 69.15%), and SG&A expense ratios decreasing slightly (from 19.2% to 16.18%).  Earnings per share, however, show a substantial increase (from 0.92 USD to 2.9 USD).  The significant fluctuation in the first two categories warrants further investigation.