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 79.12 (%).Trend:Increase 108.98% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.25 (%).Trend:Decrease 41.54% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.84 (%).Trend:Decrease 28.99% than previous quarter

Overall: decreasing (-58.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 111.9 (%).Trend:Increase 202.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 55.96 (%).Trend:Decrease 49.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 35.42 (%).Trend:Decrease 36.7% than previous quarter

Overall: decreasing (-68.35%). 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 200.42 (%).Trend:Increase 179.45% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 34.65 (%).Trend:Decrease 82.71% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 19.61 (%).Trend:Decrease 43.41% than previous quarter

Overall: decreasing (-90.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.42 (%).Trend:Decrease 14.7% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.49 (%).Trend:Increase 8.62% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.43 (%).Trend:Decrease 0.44% than previous quarter

Overall: increasing (8.13%). 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 56.66 (%).Trend:Decrease 2.46% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 18.99 (%).Trend:Decrease 66.48% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.86 (%).Trend:Decrease 11.22% than previous quarter

Overall: decreasing (-70.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 40.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 5.34 (USD).Trend:Increase 78.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.86 (USD).Trend:Decrease 8.99% than previous quarter

Overall: increasing (62.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 reveals significant fluctuations in key financial metrics.  Liabilities and current assets on revenue declined substantially.  The ratio of retained earnings to revenue saw a dramatic drop.  The SG&A expense ratio showed a slight increase.  Investment efficiency (retained earnings on assets) and earnings per share experienced substantial declines.