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 49.64 (%).Trend:Increase 205.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 25.26 (%).Trend:Decrease 49.11% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16.04 (%).Trend:Decrease 36.5% than previous quarter

Overall: decreasing (-67.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 127.56 (%).Trend:Increase 164.37% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 64.49 (%).Trend:Decrease 49.44% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 41.45 (%).Trend:Decrease 35.73% than previous quarter

Overall: decreasing (-67.51%). 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 290.14 (%).Trend:Increase 195.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 144.48 (%).Trend:Decrease 50.2% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 96.25 (%).Trend:Decrease 33.38% than previous quarter

Overall: decreasing (-66.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.83 (%).Trend:Decrease 14.47% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.24 (%).Trend:Increase 1.72% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.19 (%).Trend:Decrease 0.21% than previous quarter

Overall: increasing (1.51%). 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 141.29 (%).Trend:Increase 6.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 140.65 (%).Trend:Decrease 0.45% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 145.56 (%).Trend:Increase 3.49% than previous quarter

Overall: increasing (3.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 4.51 (USD).Trend:Decrease 49.89% than previous quarter
Year 2021 Quarter 2: Earning Per Share 8.8 (USD).Trend:Increase 95.12% than previous quarter
Year 2021 Quarter 3: Earning Per Share 14.48 (USD).Trend:Increase 64.55% than previous quarter

Overall: increasing (221.06%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 reveal a mixed performance.  Working capital efficiency shows a significant decrease in both liabilities and current assets on revenue.  Cost efficiency, reflected in the declining retained earnings-to-revenue ratio, points towards reduced profitability or operational inefficiencies.  Conversely, the Selling, General, and Administrative (SG&A) expense ratio shows a minor increase with little variation. Investment efficiency (retained earnings on assets) increased steadily, suggesting positive asset management.  Earnings per share, however, increased significantly throughout the period, indicating possible growth in profitability.