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 90.88 (%).Trend:Increase 128.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.27 (%).Trend:Decrease 46.89% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.91 (%).Trend:Decrease 31.82% than previous quarter

Overall: decreasing (-63.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 144.91 (%).Trend:Increase 121.95% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 78.23 (%).Trend:Decrease 46.01% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.68 (%).Trend:Decrease 35.22% than previous quarter

Overall: decreasing (-65.03%). 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 135.33 (%).Trend:Increase 114.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 69.55 (%).Trend:Decrease 48.61% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 47.95 (%).Trend:Decrease 31.06% than previous quarter

Overall: decreasing (-64.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.41 (%).Trend:Decrease 12.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.67 (%).Trend:Decrease 1.59% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.3 (%).Trend:Decrease 0.81% than previous quarter

Overall: decreasing (-2.39%). 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 45.19 (%).Trend:Decrease 1.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 44.45 (%).Trend:Decrease 1.64% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 46.89 (%).Trend:Increase 5.49% than previous quarter

Overall: increasing (3.76%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.07 (USD).Trend:Decrease 41.03% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.5 (USD).Trend:Increase 117.39% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.12 (USD).Trend:Increase 58.22% than previous quarter

Overall: increasing (243.96%). Fluctuation: **Significant** (high variation).



Financial statement data from Q1 to Q3 2021 reveals significant volatility in working capital efficiency, with liabilities and current assets on revenue decreasing substantially throughout the period. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, while SG&A expense ratio demonstrates a relatively stable, downward trend. Investment efficiency displays a slight increase in retained earnings on assets. Earnings per share demonstrate a substantial rise in growth from Q1 to Q3.