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 63.59 (%).Trend:Increase 177.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.72 (%).Trend:Decrease 46.97% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 20.24 (%).Trend:Decrease 39.98% than previous quarter

Overall: decreasing (-68.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 95.87 (%).Trend:Increase 147.28% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 51.39 (%).Trend:Decrease 46.4% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.29 (%).Trend:Decrease 41.06% than previous quarter

Overall: decreasing (-68.41%). 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 121.28 (%).Trend:Increase 128.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 60.29 (%).Trend:Decrease 50.29% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 38.03 (%).Trend:Decrease 36.92% than previous quarter

Overall: decreasing (-68.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.12 (%).Trend:Decrease 4.53% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.74 (%).Trend:Decrease 3.75% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.13 (%).Trend:Increase 4.0% than previous quarter

Overall: increasing (0.1%). 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 49.13 (%).Trend:Decrease 0.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 49.04 (%).Trend:Decrease 0.18% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 49.65 (%).Trend:Increase 1.24% 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 59.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.89 (USD).Trend:Increase 117.07% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.5 (USD).Trend:Decrease 43.82% than previous quarter

Overall: increasing (21.95%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data show large negative trends in working capital efficiency and cost efficiency, with significant fluctuations in all aspects. Liabilities and current assets as percentages of revenue decreased dramatically.  The ratio of retained earnings to revenue also had large decreases, while SG&A expense ratio had a slight decrease.  Investment efficiency and earnings per share, however, show small, positive trends.