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 149.51 (%).Trend:Increase 124.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 73.32 (%).Trend:Decrease 50.96% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 51.27 (%).Trend:Decrease 30.07% than previous quarter

Overall: decreasing (-65.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 183.61 (%).Trend:Increase 169.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.03 (%).Trend:Decrease 52.06% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 60.15 (%).Trend:Decrease 31.67% than previous quarter

Overall: decreasing (-67.24%). 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 169.45 (%).Trend:Increase 181.43% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 89.61 (%).Trend:Decrease 47.12% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 61.58 (%).Trend:Decrease 31.28% than previous quarter

Overall: decreasing (-63.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.2 (%).Trend:Decrease 7.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.38 (%).Trend:Increase 1.96% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.44 (%).Trend:Increase 0.64% than previous quarter

Overall: increasing (2.61%). 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 44.64 (%).Trend:Increase 10.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 47.67 (%).Trend:Increase 6.79% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 48.82 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (9.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 6.87 (USD).Trend:Decrease 23.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 16.1 (USD).Trend:Increase 134.35% than previous quarter
Year 2021 Quarter 3: Earning Per Share 23.67 (USD).Trend:Increase 47.02% than previous quarter

Overall: increasing (244.54%). Fluctuation: **Significant** (high variation).



The financial data for Q1 2021-Q3 2021 shows significant decreases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, despite high quarter-to-quarter fluctuations.  Conversely, SG&A expenses increased slightly but consistently. Retained earnings on assets increased steadily.  Earnings per share experienced a dramatic overall increase.