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 95.31 (%).Trend:Increase 183.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.09 (%).Trend:Decrease 51.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.09 (%).Trend:Decrease 39.05% than previous quarter

Overall: decreasing (-70.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 196.85 (%).Trend:Increase 203.03% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 92.98 (%).Trend:Decrease 52.77% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 60.91 (%).Trend:Decrease 34.49% than previous quarter

Overall: decreasing (-69.06%). 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 28.01 (%).Trend:Increase 418.7% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 14.92 (%).Trend:Decrease 46.73% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 12.72 (%).Trend:Decrease 14.75% than previous quarter

Overall: decreasing (-54.59%). 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 5.18 (%).Trend:Increase 62.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 5.46 (%).Trend:Increase 5.41% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 6.91 (%).Trend:Increase 26.56% than previous quarter

Overall: increasing (33.4%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.14 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.17 (USD).Trend:Increase 21.43% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 123.53% than previous quarter

Overall: increasing (171.43%). Fluctuation: **Significant** (high variation).



Financial data from Q1-Q3 2021 shows significant fluctuations across key metrics. Working capital efficiency is volatile, with liabilities and current assets on revenue decreasing overall. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased notably.  Investment efficiency, measured by retained earnings on assets, demonstrates a moderate upward trend.  Earnings per share showed a substantial increase overall, with considerable jumps in Q3 2021.