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 73.18 (%).Trend:Increase 219.15% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.4 (%).Trend:Decrease 47.53% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.28 (%).Trend:Decrease 26.35% than previous quarter

Overall: decreasing (-61.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 127.01 (%).Trend:Increase 186.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 66.32 (%).Trend:Decrease 47.78% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 45.06 (%).Trend:Decrease 32.06% than previous quarter

Overall: decreasing (-64.52%). 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 55.42 (%).Trend:Increase 241.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 29.5 (%).Trend:Decrease 46.77% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 20.75 (%).Trend:Decrease 29.66% than previous quarter

Overall: decreasing (-62.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.68 (%).Trend:Increase 5.93% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.09 (%).Trend:Decrease 7.68% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.56 (%).Trend:Decrease 7.48% than previous quarter

Overall: decreasing (-14.58%). 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 10.12 (%).Trend:Increase 19.76% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.12 (%).Trend:Increase 9.88% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 12.02 (%).Trend:Increase 8.09% than previous quarter

Overall: increasing (18.77%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.97 (USD).Trend:Decrease 64.73% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.32 (USD).Trend:Increase 139.18% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 62.07% than previous quarter

Overall: increasing (287.63%). Fluctuation: **Significant** (high variation).



The Q1 2021-Q3 2021 data shows significant decreases in key working capital and cost efficiency ratios (Liabilities, Current Assets, and Retained Earnings on Revenue), all with high fluctuations.  SG&A expenses decreased slightly and steadily.  Investment efficiency (Retained Earnings on Assets) showed a small, steady increase.  Earnings per share, however, increased dramatically overall, exhibiting high variation.