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 87.62 (%).Trend:Increase 164.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.25 (%).Trend:Decrease 56.35% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.28 (%).Trend:Decrease 44.37% than previous quarter

Overall: decreasing (-75.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 119.02 (%).Trend:Increase 186.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 53.8 (%).Trend:Decrease 54.8% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 32.43 (%).Trend:Decrease 39.72% than previous quarter

Overall: decreasing (-72.75%). 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 73.89 (%).Trend:Increase 204.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 37.68 (%).Trend:Decrease 49.01% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 26.81 (%).Trend:Decrease 28.85% than previous quarter

Overall: decreasing (-63.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.91 (%).Trend:Decrease 1.19% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.81 (%).Trend:Decrease 0.67% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.86 (%).Trend:Increase 0.34% than previous quarter

Overall: decreasing (-0.34%). 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 28.82 (%).Trend:Increase 8.63% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 31.42 (%).Trend:Increase 9.02% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 35.06 (%).Trend:Increase 11.58% than previous quarter

Overall: increasing (21.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.82 (USD).Trend:Decrease 18.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.85 (USD).Trend:Increase 125.61% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.09 (USD).Trend:Increase 67.03% than previous quarter

Overall: increasing (276.83%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 demonstrates substantial fluctuations in multiple key areas. Working capital efficiency metrics, liabilities and current assets on revenue, display significant decreases. Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows a considerable decrease. The SG&A expense ratio, however, shows a stable, slight decrease. Conversely, investment efficiency, measured by retained earnings on assets, exhibits a consistent increase. Earnings per share displays a strong initial increase, followed by a more substantial decrease in Q1 2022, and a subsequent increase.