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 249.73 (%).Trend:Increase 266.76% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 118.61 (%).Trend:Decrease 52.5% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 76.78 (%).Trend:Decrease 35.27% than previous quarter

Overall: decreasing (-69.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 207.66 (%).Trend:Increase 332.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 101.03 (%).Trend:Decrease 51.35% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 66.04 (%).Trend:Decrease 34.63% than previous quarter

Overall: decreasing (-68.2%). 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 115.96 (%).Trend:Increase 203.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 57.86 (%).Trend:Decrease 50.1% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 40.16 (%).Trend:Decrease 30.59% than previous quarter

Overall: decreasing (-65.37%). 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 19.88 (%).Trend:Decrease 6.14% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 20.99 (%).Trend:Increase 5.58% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 22.11 (%).Trend:Increase 5.34% than previous quarter

Overall: increasing (11.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.21 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.64 (USD).Trend:Increase 204.76% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.88 (USD).Trend:Increase 37.5% than previous quarter

Overall: increasing (319.05%). Fluctuation: **Significant** (high variation).



The data reveals significant quarter-to-quarter fluctuations across several financial metrics. Working capital efficiency metrics (liabilities and current assets on revenue) show substantial overall decreases, with high volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows a clear decreasing trend and high volatility.  However, retained earnings on assets exhibit a positive, steady, and less volatile trend. Earnings per share, while experiencing a substantial increase overall, demonstrates high quarter-to-quarter variation.