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 71.07 (%).Trend:Increase 168.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.63 (%).Trend:Decrease 49.87% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 23.16 (%).Trend:Decrease 35.0% than previous quarter

Overall: decreasing (-67.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 92.36 (%).Trend:Increase 120.27% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 54.1 (%).Trend:Decrease 41.42% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 34.05 (%).Trend:Decrease 37.06% than previous quarter

Overall: decreasing (-63.13%). 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 -75.07 (%).Trend:Increase 349.25% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -35.24 (%).Trend:Decrease 53.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -24.79 (%).Trend:Decrease 29.65% than previous quarter

Overall: increasing (-66.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.74 (%).Trend:Decrease 10.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.16 (%).Trend:Decrease 1.72% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.42 (%).Trend:Increase 0.78% than previous quarter

Overall: decreasing (-0.95%). 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 -42.27 (%).Trend:Increase 78.88% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -36.28 (%).Trend:Decrease 14.17% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -38.97 (%).Trend:Increase 7.41% than previous quarter

Overall: increasing (-7.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.36 (USD).Trend:Decrease 32.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.7 (USD).Trend:Increase 98.53% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.81 (USD).Trend:Increase 41.11% than previous quarter

Overall: increasing (180.15%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data highlight substantial variation in working capital, with decreases in both liabilities and current assets on revenue. Cost efficiency shows a significant, but volatile, increase in the ratio of retained earnings to revenue. The SG&A expense ratio displays consistent decrease. Investment efficiency and earnings per share both indicate substantial fluctuation with a general upward trend in earnings per share.