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 73.11 (%).Trend:Increase 109.42% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42.05 (%).Trend:Decrease 42.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.03 (%).Trend:Decrease 19.07% than previous quarter

Overall: decreasing (-53.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 148.73 (%).Trend:Increase 78.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.6 (%).Trend:Decrease 40.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.72 (%).Trend:Decrease 25.82% than previous quarter

Overall: decreasing (-55.81%). 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 362.39 (%).Trend:Increase 32.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 191.5 (%).Trend:Decrease 47.16% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 124.75 (%).Trend:Decrease 34.86% than previous quarter

Overall: decreasing (-65.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.17 (%).Trend:Increase 69.52% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.21 (%).Trend:Decrease 30.28% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.81 (%).Trend:Decrease 18.1% than previous quarter

Overall: decreasing (-42.9%). Fluctuation: **Significant** (high 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 42.55 (%).Trend:Decrease 26.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 43.46 (%).Trend:Increase 2.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 43.88 (%).Trend:Increase 0.97% than previous quarter

Overall: increasing (3.13%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.75 (USD).Trend:Decrease 175.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.32 (USD).Trend:Increase 209.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.1 (USD).Trend:Increase 76.72% than previous quarter

Overall: increasing (446.67%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 financial data reveals substantial decreases in working capital and cost efficiency, marked by significant volatility. Liabilities and current assets on revenue decreased markedly, exhibiting considerable variations. The retained earnings-to-revenue ratio and SG&A expense ratio both decreased over the period, reflecting high volatility. Investment efficiency showed a slight upward trend in retained earnings on assets, with little variation.  Earning per share experienced a significant rise, from a loss to a gain, showcasing substantial volatility.