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 97.36 (%).Trend:Increase 222.92% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.63 (%).Trend:Decrease 54.16% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.48 (%).Trend:Decrease 29.46% than previous quarter

Overall: decreasing (-67.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 134.94 (%).Trend:Increase 213.38% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 64.38 (%).Trend:Decrease 52.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 46.58 (%).Trend:Decrease 27.65% than previous quarter

Overall: decreasing (-65.48%). 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 76.66 (%).Trend:Increase 233.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 38.85 (%).Trend:Decrease 49.32% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 26.83 (%).Trend:Decrease 30.94% than previous quarter

Overall: decreasing (-65.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.53 (%).Trend:Increase 10.87% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.54 (%).Trend:Increase 0.15% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.62 (%).Trend:Increase 1.22% than previous quarter

Overall: increasing (1.38%). 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 24.94 (%).Trend:Decrease 16.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 26.48 (%).Trend:Increase 6.17% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 26.99 (%).Trend:Increase 1.93% than previous quarter

Overall: increasing (8.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.12 (USD).Trend:Decrease 92.05% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.82 (USD).Trend:Increase 583.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.65 (USD).Trend:Increase 101.22% than previous quarter

Overall: increasing (1275.0%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2021 reveals significant volatility across various key metrics. Working capital efficiency, measured by liabilities and current assets on revenue, decreased substantially.  Cost efficiency, as reflected in the ratio of retained earnings to revenue, also declined significantly.  In contrast, the Selling, General & Administrative (SG&A) Expense Ratio demonstrated a modest uptrend.  Investment efficiency showed a slight increase in retained earnings on assets.  Earnings per share exhibited substantial fluctuation.