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 77.56 (%).Trend:Increase 170.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 41.94 (%).Trend:Decrease 45.93% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.96 (%).Trend:Decrease 30.95% than previous quarter

Overall: decreasing (-62.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 168.9 (%).Trend:Increase 184.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 86.52 (%).Trend:Decrease 48.77% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 57.51 (%).Trend:Decrease 33.53% than previous quarter

Overall: decreasing (-65.95%). 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 50.95 (%).Trend:Increase 203.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 28.21 (%).Trend:Decrease 44.63% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 20.21 (%).Trend:Decrease 28.36% than previous quarter

Overall: decreasing (-60.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.95 (%).Trend:Increase 10.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.08 (%).Trend:Increase 3.29% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.98 (%).Trend:Decrease 2.45% than previous quarter

Overall: increasing (0.76%). 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 21.65 (%).Trend:Increase 6.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.42 (%).Trend:Increase 8.18% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 25.09 (%).Trend:Increase 7.13% than previous quarter

Overall: increasing (15.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.67 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.27 (USD).Trend:Increase 89.55% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 32.28% than previous quarter

Overall: increasing (150.75%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data reveals decreasing trends in working capital efficiency (liabilities and current assets on revenue) and cost efficiency (ratio of retained earnings to revenue), with significant volatility.  However, the Selling, General & Administrative (SG&A) expense ratio shows a minor overall increase, while investment efficiency and earnings per share (EPS) both show significant increases, though with considerable quarterly variation in EPS.