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 65.67 (%).Trend:Increase 147.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 34.18 (%).Trend:Decrease 47.95% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 24.76 (%).Trend:Decrease 27.56% than previous quarter

Overall: decreasing (-62.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 252.28 (%).Trend:Increase 170.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 128.17 (%).Trend:Decrease 49.2% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 90.08 (%).Trend:Decrease 29.72% than previous quarter

Overall: decreasing (-64.29%). 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 403.02 (%).Trend:Increase 202.54% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 208.0 (%).Trend:Decrease 48.39% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 146.89 (%).Trend:Decrease 29.38% than previous quarter

Overall: decreasing (-63.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.19 (%).Trend:Decrease 2.4% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.2 (%).Trend:Increase 0.04% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.41 (%).Trend:Increase 0.77% than previous quarter

Overall: increasing (0.81%). 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 67.97 (%).Trend:Increase 8.63% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 70.38 (%).Trend:Increase 3.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 70.25 (%).Trend:Decrease 0.18% than previous quarter

Overall: increasing (3.35%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.54 (USD).Trend:Decrease 34.94% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.33 (USD).Trend:Increase 146.3% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.87 (USD).Trend:Increase 40.6% than previous quarter

Overall: increasing (246.3%). Fluctuation: **Significant** (high variation).



During Q1 2021 to Q3 2021, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased significantly, suggesting potential financial challenges or a correction from previous growth.  The SG&A expense ratio increased slightly, while retained earnings on assets showed a small overall increase. Earnings per share, however, experienced a substantial overall increase.