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 106.35 (%).Trend:Increase 171.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.16 (%).Trend:Decrease 50.01% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.3 (%).Trend:Decrease 29.83% than previous quarter

Overall: decreasing (-64.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 111.88 (%).Trend:Increase 158.03% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 63.56 (%).Trend:Decrease 43.19% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 41.67 (%).Trend:Decrease 34.44% than previous quarter

Overall: decreasing (-62.75%). 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 55.9 (%).Trend:Increase 221.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 30.88 (%).Trend:Decrease 44.76% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 21.54 (%).Trend:Decrease 30.25% than previous quarter

Overall: decreasing (-61.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 18.78 (%).Trend:Increase 16.94% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 18.99 (%).Trend:Increase 1.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 18.72 (%).Trend:Decrease 1.42% than previous quarter

Overall: decreasing (-0.32%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 16.09 (USD).Trend:Decrease 42.54% than previous quarter
Year 2021 Quarter 2: Earning Per Share 31.49 (USD).Trend:Increase 95.71% than previous quarter
Year 2021 Quarter 3: Earning Per Share 37.69 (USD).Trend:Increase 19.69% than previous quarter

Overall: increasing (134.24%). Fluctuation: **Significant** (high variation).



The Q1-Q3 2021 financial data reveals a mixed performance.  While earnings per share demonstrate strong growth (134.24%),  significant decreases are observed in liabilities on revenue (-64.93%), current assets on revenue (-62.75%), and the ratio of retained earnings to revenue (-61.47%).  Retained earnings on assets display minimal change.  The high variability across most metrics warrants further investigation.