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 146.05 (%).Trend:Increase 217.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 81.17 (%).Trend:Decrease 44.42% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 41.03 (%).Trend:Decrease 49.45% than previous quarter

Overall: decreasing (-71.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 162.26 (%).Trend:Increase 169.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 97.84 (%).Trend:Decrease 39.7% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 54.0 (%).Trend:Decrease 44.81% than previous quarter

Overall: decreasing (-66.72%). 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 464.4 (%).Trend:Increase 197.33% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 217.27 (%).Trend:Decrease 53.21% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 134.08 (%).Trend:Decrease 38.29% than previous quarter

Overall: decreasing (-71.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.43 (%).Trend:Increase 5.73% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.11 (%).Trend:Decrease 7.22% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.6 (%).Trend:Decrease 12.41% than previous quarter

Overall: decreasing (-18.74%). Fluctuation: **Neutral** (moderate 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 53.6 (%).Trend:Increase 3.94% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 51.58 (%).Trend:Decrease 3.77% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 54.17 (%).Trend:Increase 5.02% than previous quarter

Overall: increasing (1.06%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 195.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.56 (USD).Trend:Increase 280.49% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.54 (USD).Trend:Increase 62.82% than previous quarter

Overall: increasing (519.51%). Fluctuation: **Significant** (high variation).



Significant fluctuations are evident across all financial metrics.  Liabilities on revenue decreased substantially from Q1 to Q3 2021, then increased in Q1 2022.  Current assets on revenue also decreased and then increased in Q1 2022, highlighting a considerable variation. Cost efficiency is characterized by a significant decrease in the retained earnings to revenue ratio, while SG&A expenses generally trend downwards.  Investment efficiency shows a small, steady increase in retained earnings on assets. Earnings per share demonstrate significant volatility, with substantial increases and decreases throughout the period.