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 104.49 (%).Trend:Increase 183.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.85 (%).Trend:Decrease 53.25% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.89 (%).Trend:Decrease 32.67% than previous quarter

Overall: decreasing (-68.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 105.04 (%).Trend:Increase 192.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 54.07 (%).Trend:Decrease 48.52% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 35.87 (%).Trend:Decrease 33.66% than previous quarter

Overall: decreasing (-65.85%). 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 543.83 (%).Trend:Increase 186.56% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 278.31 (%).Trend:Decrease 48.82% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 185.9 (%).Trend:Decrease 33.2% than previous quarter

Overall: decreasing (-65.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.95 (%).Trend:Increase 2.33% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.88 (%).Trend:Decrease 0.19% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.94 (%).Trend:Increase 0.16% than previous quarter

Overall: decreasing (-0.03%). 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 149.51 (%).Trend:Increase 0.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 149.67 (%).Trend:Increase 0.11% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 152.4 (%).Trend:Increase 1.82% than previous quarter

Overall: increasing (1.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 66.53% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.63 (USD).Trend:Increase 103.75% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.39 (USD).Trend:Increase 46.63% than previous quarter

Overall: increasing (198.75%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 reveals significant quarter-to-quarter fluctuations. Working capital efficiency (liabilities and current assets) saw substantial declines. Cost efficiency (ratio of retained earnings to revenue) also decreased significantly. The SG&A expense ratio remained relatively stable, while investment efficiency (retained earnings on assets) showed a slight increase.  Earnings per share, however, exhibited a significant rise, though with considerable quarter-to-quarter variations.