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 46.42 (%).Trend:Increase 102.71% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.34 (%).Trend:Decrease 60.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 12.62 (%).Trend:Decrease 31.19% than previous quarter

Overall: decreasing (-72.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 143.3 (%).Trend:Increase 261.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 83.11 (%).Trend:Decrease 42.0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.64 (%).Trend:Decrease 21.02% than previous quarter

Overall: decreasing (-54.19%). 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 -59.85 (%).Trend:Increase 8.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.45 (%).Trend:Decrease 89.22% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1.25 (%).Trend:Decrease 80.62% than previous quarter

Overall: increasing (-97.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.73 (%).Trend:Decrease 36.08% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.52 (%).Trend:Decrease 4.44% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.03 (%).Trend:Increase 11.28% than previous quarter

Overall: increasing (6.34%). 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 -8.27 (%).Trend:Decrease 51.01% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1.93 (%).Trend:Decrease 76.66% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -0.5 (%).Trend:Decrease 74.09% than previous quarter

Overall: increasing (-93.95%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.95 (USD).Trend:Increase 96.97% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.74 (USD).Trend:Increase 143.08% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.72 (USD).Trend:Increase 20.68% than previous quarter

Overall: increasing (193.33%). Fluctuation: **Significant** (high variation).



Key financial insights show significant volatility in working capital efficiency. Liabilities on revenue and current assets on revenue both declined from Q1 to Q3 2021, before rebounding in Q1 2022 and then fluctuating. Cost efficiency reveals considerable volatility, notably in retained earnings ratios. Selling, general, and administrative (SG&A) expense ratios show a slight increase.  Investment efficiency displays continued decreases in retained earnings on assets. Earnings per share demonstrate a marked increase from Q1 to Q3 2021 and then a decrease in Q1 2022 but again increases in Q2 and Q3 2022.  Significant fluctuations are apparent across all key indicators.