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 107.93 (%).Trend:Increase 250.65% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 51.02 (%).Trend:Decrease 52.73% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 39.0 (%).Trend:Decrease 23.56% than previous quarter

Overall: decreasing (-63.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 344.34 (%).Trend:Increase 249.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 156.93 (%).Trend:Decrease 54.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 118.64 (%).Trend:Decrease 24.4% than previous quarter

Overall: decreasing (-65.55%). 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 232.24 (%).Trend:Increase 317.02% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 108.2 (%).Trend:Decrease 53.41% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 82.03 (%).Trend:Decrease 24.19% than previous quarter

Overall: decreasing (-64.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.59 (%).Trend:Increase 3.69% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.24 (%).Trend:Decrease 1.48% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.13 (%).Trend:Increase 16.74% than previous quarter

Overall: increasing (15.01%). 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 27.47 (%).Trend:Increase 32.71% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 27.48 (%).Trend:Increase 0.04% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 26.8 (%).Trend:Decrease 2.47% than previous quarter

Overall: decreasing (-2.44%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.31 (USD).Trend:Decrease 42.54% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.4 (USD).Trend:Increase 6.87% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.78 (USD).Trend:Decrease 44.29% than previous quarter

Overall: decreasing (-40.46%). Fluctuation: **Significant** (high variation).



The Q1-Q3 2021 financial data displays considerable volatility across several key performance indicators.  Working capital efficiency is a major concern, with both liabilities on revenue and current assets on revenue experiencing substantial decreases (-63.87% and -65.55%, respectively) and high fluctuation.  Cost efficiency is also problematic, as the ratio of retained earnings to revenue shows a significant decline (-64.68%).  In contrast, the SG&A expense ratio increased only modestly. Investment efficiency and earnings per share also reveal negative trends.