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 208.53 (%).Trend:Increase 509.2% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 83.58 (%).Trend:Decrease 59.92% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 30.12 (%).Trend:Decrease 63.96% than previous quarter

Overall: decreasing (-85.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 388.29 (%).Trend:Increase 399.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 187.69 (%).Trend:Decrease 51.66% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 103.55 (%).Trend:Decrease 44.83% than previous quarter

Overall: decreasing (-73.33%). 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 45.53 (%).Trend:Increase 388.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 33.86 (%).Trend:Decrease 25.63% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 26.19 (%).Trend:Decrease 22.65% than previous quarter

Overall: decreasing (-42.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.55 (%).Trend:Increase 20.59% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.87 (%).Trend:Decrease 1.91% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.26 (%).Trend:Decrease 4.62% than previous quarter

Overall: decreasing (-6.44%). 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 6.21 (%).Trend:Increase 10.11% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.67 (%).Trend:Increase 55.72% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 12.82 (%).Trend:Increase 32.57% than previous quarter

Overall: increasing (106.44%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.21 (USD).Trend:Decrease 81.9% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.16 (USD).Trend:Increase 452.38% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.79 (USD).Trend:Increase 54.31% than previous quarter

Overall: increasing (752.38%). Fluctuation: **Significant** (high variation).



The period from Q1 2021 to Q3 2021 demonstrates significant volatility across key metrics.  Working capital efficiency shows a sharp decline in liabilities and current assets on revenue. Cost efficiency indicates a substantial decrease in the ratio of retained earnings to revenue, but only a minor decrease in SG&A.  Investment efficiency shows strong growth in retained earnings on assets and a dramatic surge in earnings per share.