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 149.51 (%).Trend:Increase 124.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 73.32 (%).Trend:Decrease 50.96% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 51.27 (%).Trend:Decrease 30.07% than previous quarter

Overall: decreasing (-65.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 183.61 (%).Trend:Increase 169.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.03 (%).Trend:Decrease 52.06% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 60.15 (%).Trend:Decrease 31.67% than previous quarter

Overall: decreasing (-67.24%). 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 169.45 (%).Trend:Increase 181.43% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 89.61 (%).Trend:Decrease 47.12% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 61.58 (%).Trend:Decrease 31.28% than previous quarter

Overall: decreasing (-63.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.2 (%).Trend:Decrease 7.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.38 (%).Trend:Increase 1.96% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.44 (%).Trend:Increase 0.64% than previous quarter

Overall: increasing (2.61%). 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 44.64 (%).Trend:Increase 10.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 47.67 (%).Trend:Increase 6.79% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 48.82 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (9.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 6.87 (USD).Trend:Decrease 23.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 16.1 (USD).Trend:Increase 134.35% than previous quarter
Year 2021 Quarter 3: Earning Per Share 23.67 (USD).Trend:Increase 47.02% than previous quarter

Overall: increasing (244.54%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 indicates significant volatility requiring strategic review.  While liabilities, current assets, and retained earnings ratios all show an overall decline, the magnitude of quarterly changes necessitates a deeper analysis.  The modest increase in the SG&A expense ratio and consistent growth in retained earnings on assets require further investigation to ascertain underlying trends.  The substantial increase in earnings per share suggests positive growth, but the volatility calls for careful consideration of underlying factors.