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 109.34 (%).Trend:Increase 171.38% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.27 (%).Trend:Decrease 49.45% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 39.2 (%).Trend:Decrease 29.08% than previous quarter

Overall: decreasing (-64.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 177.23 (%).Trend:Increase 144.22% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 86.34 (%).Trend:Decrease 51.28% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 73.0 (%).Trend:Decrease 15.45% than previous quarter

Overall: decreasing (-58.81%). 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 43.14 (%).Trend:Increase 495.03% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 22.73 (%).Trend:Decrease 47.31% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 17.92 (%).Trend:Decrease 21.16% than previous quarter

Overall: decreasing (-58.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.81 (%).Trend:Increase 1.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.35 (%).Trend:Decrease 2.91% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.88 (%).Trend:Decrease 3.06% than previous quarter

Overall: decreasing (-5.88%). 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 8.15 (%).Trend:Increase 125.14% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.96 (%).Trend:Increase 9.94% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 10.76 (%).Trend:Increase 20.09% than previous quarter

Overall: increasing (32.02%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.44 (USD).Trend:Decrease 65.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 127.27% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.54 (USD).Trend:Increase 54.0% than previous quarter

Overall: increasing (250.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2021 reveals significant volatility. Liabilities and current assets relative to revenue show declining trends, although with large fluctuations. Cost efficiency, measured by retained earnings to revenue, also demonstrates significant decrease.  Conversely, SG&A expense ratio exhibits low fluctuation, consistently decreasing. Investment efficiency shows a moderate increase in retained earnings on assets, while earnings per share demonstrates a substantial increase.  The data suggests substantial shifts in financial performance over the three-quarter period.