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 58.35 (%).Trend:Increase 290.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.29 (%).Trend:Decrease 34.38% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.27 (%).Trend:Decrease 26.17% than previous quarter

Overall: decreasing (-51.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 187.21 (%).Trend:Increase 239.89% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 99.03 (%).Trend:Decrease 47.1% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 67.36 (%).Trend:Decrease 31.98% than previous quarter

Overall: decreasing (-64.02%). 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 127.96 (%).Trend:Increase 143.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 59.14 (%).Trend:Decrease 53.78% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 38.21 (%).Trend:Decrease 35.39% than previous quarter

Overall: decreasing (-70.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.44 (%).Trend:Decrease 11.33% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.57 (%).Trend:Increase 1.05% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.51 (%).Trend:Decrease 0.48% than previous quarter

Overall: increasing (0.56%). 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 44.69 (%).Trend:Decrease 18.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 41.22 (%).Trend:Decrease 7.76% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 39.77 (%).Trend:Decrease 3.52% than previous quarter

Overall: decreasing (-11.01%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for Q1-Q3 2021 indicate substantial volatility across key metrics. Liabilities on revenue decreased significantly, while current assets on revenue experienced a similarly pronounced decline, suggesting potential instability.  Retained earnings to revenue fell substantially. The SG&A expense ratio shows a slight increase overall, and investment efficiency displayed a modest decrease.