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 75.6 (%).Trend:Increase 276.31% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 30.19 (%).Trend:Decrease 60.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.0 (%).Trend:Decrease 30.44% than previous quarter

Overall: decreasing (-72.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 74.28 (%).Trend:Increase 233.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 29.9 (%).Trend:Decrease 59.75% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 20.95 (%).Trend:Decrease 29.93% than previous quarter

Overall: decreasing (-71.8%). 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 21.37 (%).Trend:Increase 103.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 11.1 (%).Trend:Decrease 48.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 7.85 (%).Trend:Decrease 29.28% than previous quarter

Overall: decreasing (-63.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.95 (%).Trend:Decrease 0.2% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.82 (%).Trend:Decrease 1.31% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.63 (%).Trend:Decrease 1.93% than previous quarter

Overall: decreasing (-3.22%). 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 15.33 (%).Trend:Decrease 33.26% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.78 (%).Trend:Increase 15.98% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 18.27 (%).Trend:Increase 2.76% than previous quarter

Overall: increasing (19.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 60.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.0 (USD).Trend:Increase 75.0% than previous quarter

Overall: increasing (250.0%). Fluctuation: **Significant** (high variation).



The Q1-Q3 2021 financial data reveals a complex picture. Working capital efficiency is declining significantly, with substantial volatility in liabilities and current assets on revenue.  Cost efficiency is also declining significantly, as the ratio of retained earnings to revenue shows considerable volatility. Conversely, SG&A expense ratios are consistently decreasing. Investment efficiency reveals consistent, minor growth in retained earnings on assets. Earnings per share show significant volatility with large increases and decreases throughout the period.