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 69.25 (%).Trend:Increase 111.39% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.45 (%).Trend:Decrease 45.92% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.0 (%).Trend:Decrease 30.57% than previous quarter

Overall: decreasing (-62.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 203.12 (%).Trend:Increase 164.75% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 109.15 (%).Trend:Decrease 46.26% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.33 (%).Trend:Decrease 40.15% than previous quarter

Overall: decreasing (-67.84%). 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 145.63 (%).Trend:Increase 184.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 76.59 (%).Trend:Decrease 47.41% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 42.83 (%).Trend:Decrease 44.08% than previous quarter

Overall: decreasing (-70.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.69 (%).Trend:Decrease 8.18% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.91 (%).Trend:Increase 4.94% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.89 (%).Trend:Decrease 0.08% than previous quarter

Overall: increasing (4.86%). 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 39.93 (%).Trend:Increase 15.34% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 40.7 (%).Trend:Increase 1.93% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 36.66 (%).Trend:Decrease 9.93% than previous quarter

Overall: decreasing (-8.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.05 (USD).Trend:Decrease 21.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 90.48% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.26 (USD).Trend:Increase 63.0% than previous quarter

Overall: increasing (210.48%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data reveals significant volatility.  Key metrics like liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all declined sharply.  This contrasts with the small increase in the SG&A expense ratio and the substantial increase in earnings per share, highlighting a complex financial picture requiring further investigation.