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 104.78 (%).Trend:Increase 191.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.55 (%).Trend:Decrease 57.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.19 (%).Trend:Decrease 23.25% than previous quarter

Overall: decreasing (-67.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 80.0 (%).Trend:Increase 109.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 38.48 (%).Trend:Decrease 51.9% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 25.49 (%).Trend:Decrease 33.76% than previous quarter

Overall: decreasing (-68.14%). 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 1118.93 (%).Trend:Increase 197.38% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 543.05 (%).Trend:Decrease 51.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 361.91 (%).Trend:Decrease 33.36% than previous quarter

Overall: decreasing (-67.66%). 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 84.18 (%).Trend:Increase 5.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 85.57 (%).Trend:Increase 1.65% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 86.74 (%).Trend:Increase 1.37% than previous quarter

Overall: increasing (3.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.01 (USD).Trend:Decrease 65.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.73 (USD).Trend:Increase 135.32% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.31 (USD).Trend:Increase 54.55% than previous quarter

Overall: increasing (263.68%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2021 to Q3 2021 reveals a mixed picture.  Liabilities and current assets relative to revenue decreased significantly, indicating possible working capital issues. Cost efficiency, as measured by the retained earnings to revenue ratio, also displayed a notable downward trend.  Positive trends were observed with investment efficiency showing a slight increase.  Earnings per share, however, increased but with significant quarterly variability.