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 62.76 (%).Trend:Increase 69.03% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.43 (%).Trend:Decrease 53.11% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.87 (%).Trend:Decrease 25.69% than previous quarter

Overall: decreasing (-65.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 110.26 (%).Trend:Increase 111.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 40.72 (%).Trend:Decrease 63.07% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 35.48 (%).Trend:Decrease 12.87% than previous quarter

Overall: decreasing (-67.82%). 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 356.25 (%).Trend:Increase 160.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 194.42 (%).Trend:Decrease 45.43% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 91.16 (%).Trend:Decrease 53.11% than previous quarter

Overall: decreasing (-74.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.96 (%).Trend:Decrease 12.72% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.86 (%).Trend:Increase 6.02% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.7 (%).Trend:Decrease 1.01% than previous quarter

Overall: increasing (4.95%). 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 69.56 (%).Trend:Increase 11.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 79.67 (%).Trend:Increase 14.53% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 54.03 (%).Trend:Decrease 32.18% than previous quarter

Overall: decreasing (-22.33%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 3.52 (USD).Trend:Decrease 44.39% than previous quarter
Year 2021 Quarter 2: Earning Per Share 8.52 (USD).Trend:Increase 142.05% than previous quarter
Year 2021 Quarter 3: Earning Per Share 12.63 (USD).Trend:Increase 48.24% than previous quarter

Overall: increasing (258.81%). Fluctuation: **Significant** (high variation).



In Q1-Q3 2021, liabilities on revenue decreased (-65.15%), along with current assets on revenue (-67.82%), and the ratio of retained earnings to revenue (-74.41%).  These all had significant fluctuations.  The SG&A expense ratio increased slightly (4.95%), with little fluctuation. Retained earnings on assets decreased (-22.33%) with moderate variation.  Earnings per share, however, increased sharply (258.81%), demonstrating significant variation.