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 37.31 (%).Trend:Increase 61.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.62 (%).Trend:Decrease 28.65% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.61 (%).Trend:Decrease 18.82% than previous quarter

Overall: decreasing (-42.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 132.05 (%).Trend:Increase 115.49% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 73.43 (%).Trend:Decrease 44.39% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 53.19 (%).Trend:Decrease 27.56% than previous quarter

Overall: decreasing (-59.72%). 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 69.29 (%).Trend:Increase 206.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 38.31 (%).Trend:Decrease 44.71% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 26.66 (%).Trend:Decrease 30.41% than previous quarter

Overall: decreasing (-61.52%). 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 33.53 (%).Trend:Increase 46.23% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 34.72 (%).Trend:Increase 3.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 35.23 (%).Trend:Increase 1.47% than previous quarter

Overall: increasing (5.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 3.49 (USD).Trend:Increase 16.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.94 (USD).Trend:Increase 98.85% than previous quarter
Year 2021 Quarter 3: Earning Per Share 10.97 (USD).Trend:Increase 58.07% than previous quarter

Overall: increasing (214.33%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 shows generally negative trends in working capital and cost efficiency, particularly for liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue. These demonstrate significant fluctuations.  However, investment efficiency, using retained earnings on assets, shows a relatively stable positive trend.  Earnings per share are increasing significantly with high variation, indicating positive growth potential but high volatility. The results point to a need for further analysis regarding the profitability of working capital and cost efficiency metrics.