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 84.56 (%).Trend:Increase 175.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.61 (%).Trend:Decrease 53.16% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.42 (%).Trend:Decrease 25.73% than previous quarter

Overall: decreasing (-65.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 150.73 (%).Trend:Increase 150.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 82.46 (%).Trend:Decrease 45.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 62.77 (%).Trend:Decrease 23.88% than previous quarter

Overall: decreasing (-58.36%). 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 140.99 (%).Trend:Increase 234.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 76.35 (%).Trend:Decrease 45.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 54.33 (%).Trend:Decrease 28.84% than previous quarter

Overall: decreasing (-61.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.48 (%).Trend:Decrease 6.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.63 (%).Trend:Decrease 6.07% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.53 (%).Trend:Increase 3.14% than previous quarter

Overall: decreasing (-3.12%). 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 14.42 (%).Trend:Increase 22.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 15.69 (%).Trend:Increase 8.81% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.72 (%).Trend:Increase 6.56% than previous quarter

Overall: increasing (15.95%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 47.24% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.34 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.93 (USD).Trend:Increase 44.03% than previous quarter

Overall: increasing (188.06%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data indicates a mixed performance picture. Working capital efficiency demonstrates declining liabilities and current assets, possibly impacting liquidity.  Cost efficiency, particularly the ratio of retained earnings to revenue, declined significantly.  SG&A expenses showed a small but consistent decrease, while investment efficiency remained stable and positive.  A significant fluctuation, with large increases and decreases, is observed in earnings per share, demonstrating uncertainty in profitability.