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 65.5 (%).Trend:Increase 204.65% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.46 (%).Trend:Decrease 56.55% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 20.9 (%).Trend:Decrease 26.56% than previous quarter

Overall: decreasing (-68.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 123.54 (%).Trend:Increase 187.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.04 (%).Trend:Decrease 49.78% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 38.55 (%).Trend:Decrease 37.86% than previous quarter

Overall: decreasing (-68.8%). 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 148.89 (%).Trend:Increase 304.7% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 81.22 (%).Trend:Decrease 45.45% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 57.72 (%).Trend:Decrease 28.93% than previous quarter

Overall: decreasing (-61.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.85 (%).Trend:Increase 7.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.64 (%).Trend:Decrease 0.96% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.87 (%).Trend:Increase 1.06% than previous quarter

Overall: increasing (0.09%). 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 12.43 (%).Trend:Increase 43.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 13.72 (%).Trend:Increase 10.38% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 14.79 (%).Trend:Increase 7.8% than previous quarter

Overall: increasing (18.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 4.64 (USD).Trend:Decrease 48.44% than previous quarter
Year 2021 Quarter 2: Earning Per Share 9.34 (USD).Trend:Increase 101.29% than previous quarter
Year 2021 Quarter 3: Earning Per Share 13.42 (USD).Trend:Increase 43.68% than previous quarter

Overall: increasing (189.22%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a considerable decrease in both liabilities and current assets on revenue during Q1-Q3 2021, exhibiting significant volatility. Cost efficiency shows a substantial decrease in the retained earnings to revenue ratio, with high fluctuation.  Investment efficiency reveals a continuous, albeit slightly fluctuating, increase in retained earnings on assets, exhibiting little fluctuation. Earnings per share displays substantial variation, with large increases and decreases. The overall financial picture suggests instability in several key areas during this period.