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 122.76 (%).Trend:Increase 221.36% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 63.19 (%).Trend:Decrease 48.53% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 50.55 (%).Trend:Decrease 20.0% than previous quarter

Overall: decreasing (-58.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 232.67 (%).Trend:Increase 266.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 125.62 (%).Trend:Decrease 46.01% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 104.8 (%).Trend:Decrease 16.57% than previous quarter

Overall: decreasing (-54.96%). 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 277.73 (%).Trend:Increase 208.25% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 151.76 (%).Trend:Decrease 45.36% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 108.8 (%).Trend:Decrease 28.31% than previous quarter

Overall: decreasing (-60.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.75 (%).Trend:Decrease 11.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.45 (%).Trend:Increase 10.37% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.87 (%).Trend:Increase 5.64% than previous quarter

Overall: increasing (16.59%). 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 36.27 (%).Trend:Increase 1.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 38.58 (%).Trend:Increase 6.37% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 37.89 (%).Trend:Decrease 1.79% than previous quarter

Overall: increasing (4.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 76.62% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.08 (USD).Trend:Increase 150.6% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 80.77% than previous quarter

Overall: increasing (353.01%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2021 indicates significant fluctuations across various financial categories. Working capital efficiency metrics (liabilities and current assets on revenue) and the retained earnings-to-revenue ratio all exhibit substantial volatility, signifying potentially unstable financial health. Selling, general, and administrative (SG&A) expenses show modest increases. Meanwhile, investment efficiency (retained earnings on assets) and earnings per share demonstrate fluctuation, with earnings per share experiencing notable increases.