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 143.99 (%).Trend:Increase 224.59% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.83 (%).Trend:Decrease 52.89% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 43.58 (%).Trend:Decrease 35.75% than previous quarter

Overall: decreasing (-69.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 175.56 (%).Trend:Increase 224.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 78.63 (%).Trend:Decrease 55.21% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.18 (%).Trend:Decrease 36.18% than previous quarter

Overall: decreasing (-71.42%). 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 104.3 (%).Trend:Increase 198.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 51.24 (%).Trend:Decrease 50.87% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 35.06 (%).Trend:Decrease 31.58% than previous quarter

Overall: decreasing (-66.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.38 (%).Trend:Increase 9.47% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.97 (%).Trend:Decrease 2.67% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.83 (%).Trend:Decrease 0.94% than previous quarter

Overall: decreasing (-3.58%). 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 10.76 (%).Trend:Decrease 0.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.4 (%).Trend:Increase 5.95% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 12.21 (%).Trend:Increase 7.11% than previous quarter

Overall: increasing (13.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.12 (USD).Trend:Decrease 70.73% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.43 (USD).Trend:Increase 258.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.87 (USD).Trend:Increase 102.33% than previous quarter

Overall: increasing (625.0%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 financial data reveal significant fluctuations across most metrics. Liabilities and current assets on revenue exhibit significant drops throughout the period. Cost efficiency, as measured by retained earnings to revenue, also decreased significantly.  The SG&A expense ratio demonstrates low variation.  Investment efficiency, represented by retained earnings on assets, shows a minor uptrend. Earnings per share show drastic variations, increasing substantially in Q2 and Q3.