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 58.51 (%).Trend:Increase 215.76% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 40.99 (%).Trend:Decrease 29.94% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.26 (%).Trend:Decrease 28.62% than previous quarter

Overall: decreasing (-49.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 163.46 (%).Trend:Increase 172.71% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 114.66 (%).Trend:Decrease 29.85% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 80.07 (%).Trend:Decrease 30.17% than previous quarter

Overall: decreasing (-51.02%). 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 175.6 (%).Trend:Increase 159.53% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 100.25 (%).Trend:Decrease 42.91% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 68.74 (%).Trend:Decrease 31.43% than previous quarter

Overall: decreasing (-60.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.34 (%).Trend:Decrease 5.97% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.89 (%).Trend:Increase 3.84% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.85 (%).Trend:Decrease 0.27% than previous quarter

Overall: increasing (3.56%). 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 45.6 (%).Trend:Increase 1.58% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 43.8 (%).Trend:Decrease 3.95% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 44.72 (%).Trend:Increase 2.1% than previous quarter

Overall: decreasing (-1.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.93 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 2: Earning Per Share 1.35 (USD).Trend:Increase 45.16% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.96 (USD).Trend:Increase 45.19% than previous quarter

Overall: increasing (110.75%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 shows considerable variation. Liabilities on revenue decrease significantly (-49.99%), but with high fluctuation. Current assets on revenue follow a similar trend of decrease (-51.02%) and significant fluctuation. Cost efficiency (ratio of retained earnings to revenue) exhibits a significant decrease (-60.85%). The SG&A expense ratio increases slightly and shows limited fluctuation (3.56%). Investment efficiency (retained earnings on assets) displays a modest decrease with little fluctuation (-1.93%).  Earnings per share increase substantially (110.75%) and show significant fluctuation. Overall, the financial performance reveals substantial volatility in key metrics.