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 73.11 (%).Trend:Increase 109.42% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42.05 (%).Trend:Decrease 42.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.03 (%).Trend:Decrease 19.07% than previous quarter

Overall: decreasing (-53.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 148.73 (%).Trend:Increase 78.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.6 (%).Trend:Decrease 40.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.72 (%).Trend:Decrease 25.82% than previous quarter

Overall: decreasing (-55.81%). 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 362.39 (%).Trend:Increase 32.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 191.5 (%).Trend:Decrease 47.16% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 124.75 (%).Trend:Decrease 34.86% than previous quarter

Overall: decreasing (-65.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.17 (%).Trend:Increase 69.52% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.21 (%).Trend:Decrease 30.28% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.81 (%).Trend:Decrease 18.1% than previous quarter

Overall: decreasing (-42.9%). Fluctuation: **Significant** (high 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 42.55 (%).Trend:Decrease 26.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 43.46 (%).Trend:Increase 2.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 43.88 (%).Trend:Increase 0.97% than previous quarter

Overall: increasing (3.13%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.75 (USD).Trend:Decrease 175.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.32 (USD).Trend:Increase 209.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.1 (USD).Trend:Increase 76.72% than previous quarter

Overall: increasing (446.67%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue across Q1-Q3 2021.  Liabilities on revenue increased dramatically in Q1, then decreased significantly in Q2 and Q3.  Current assets on revenue also saw a large increase in Q1, followed by substantial declines in Q2 and Q3.  Cost efficiency, as measured by the ratio of retained earnings to revenue and SG&A expense ratio, also exhibited significant fluctuations with large increases and decreases throughout the period.  In contrast, invest efficiency, as measured by retained earnings on assets, displayed a more stable, slightly increasing trend. Earnings per share showed substantial increases and decreases, with a notable jump in Q2.