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 81.16 (%).Trend:Increase 211.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.56 (%).Trend:Decrease 50.02% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.27 (%).Trend:Decrease 32.77% than previous quarter

Overall: decreasing (-66.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 97.25 (%).Trend:Increase 199.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 48.59 (%).Trend:Decrease 50.04% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 32.77 (%).Trend:Decrease 32.56% than previous quarter

Overall: decreasing (-66.3%). 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 48.19 (%).Trend:Increase 165.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 25.4 (%).Trend:Decrease 47.29% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 17.32 (%).Trend:Decrease 31.81% than previous quarter

Overall: decreasing (-64.06%). 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 35.05 (%).Trend:Decrease 8.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 36.34 (%).Trend:Increase 3.68% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 36.78 (%).Trend:Increase 1.21% than previous quarter

Overall: increasing (4.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.62 (USD).Trend:Decrease 46.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.26 (USD).Trend:Increase 39.51% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.97 (USD).Trend:Increase 31.42% than previous quarter

Overall: increasing (83.33%). Fluctuation: **Significant** (high variation).



Financial performance for Q1-Q3 2021 shows significant fluctuations across various metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, is declining sharply.  Cost efficiency, as measured by retained earnings to revenue, also displays a substantial decrease.  Conversely, investment efficiency, gauged by retained earnings on assets, is increasing though with minimal variation. Earnings per share demonstrate a substantial increase, but with considerable quarter-to-quarter volatility.  The data suggest a period of significant change and potentially high risk.