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 displays significant fluctuations across key metrics. Working capital efficiency, measured by liabilities and current assets on revenue, shows substantial decreases.  Cost efficiency, reflected in the ratio of retained earnings to revenue, also experienced a significant decline.  SG&A expense ratio remained nearly unchanged, while investment efficiency (retained earnings on assets) increased slightly.  Earnings per share experienced a substantial increase, although with significant volatility.