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 258.48 (%).Trend:Increase 187.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 139.07 (%).Trend:Decrease 46.2% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 92.44 (%).Trend:Decrease 33.53% than previous quarter

Overall: decreasing (-64.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 443.51 (%).Trend:Increase 200.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 235.11 (%).Trend:Decrease 46.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 164.21 (%).Trend:Decrease 30.16% than previous quarter

Overall: decreasing (-62.97%). 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 164.87 (%).Trend:Increase 231.13% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 87.89 (%).Trend:Decrease 46.69% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 65.22 (%).Trend:Decrease 25.79% than previous quarter

Overall: decreasing (-60.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 25.53 (%).Trend:Increase 7.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.19 (%).Trend:Decrease 1.33% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 27.69 (%).Trend:Increase 9.92% than previous quarter

Overall: increasing (8.46%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.78 (USD).Trend:Decrease 68.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.65 (USD).Trend:Increase 111.54% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.23 (USD).Trend:Increase 95.76% than previous quarter

Overall: increasing (314.1%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data reveals high volatility in several key areas.  Liabilities and current assets on revenue show significant decreases but with substantial quarter-to-quarter swings. Cost efficiency, as measured by the retained earnings-to-revenue ratio, displays a similar pattern of significant decreases.  However, investment efficiency (retained earnings on assets) demonstrates a relatively stable increase.  Earnings per share show a notable overall increase, yet with significant quarterly variation.