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 88.65 (%).Trend:Increase 125.63% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 41.45 (%).Trend:Decrease 53.24% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.84 (%).Trend:Decrease 28.01% than previous quarter

Overall: decreasing (-66.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 138.46 (%).Trend:Increase 152.25% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 71.35 (%).Trend:Decrease 48.47% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 45.25 (%).Trend:Decrease 36.58% than previous quarter

Overall: decreasing (-67.32%). 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 116.29 (%).Trend:Increase 161.38% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 62.28 (%).Trend:Decrease 46.44% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 40.8 (%).Trend:Decrease 34.49% than previous quarter

Overall: decreasing (-64.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.84 (%).Trend:Decrease 12.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.16 (%).Trend:Decrease 3.26% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.03 (%).Trend:Increase 4.32% than previous quarter

Overall: increasing (0.91%). 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 42.08 (%).Trend:Increase 10.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 46.0 (%).Trend:Increase 9.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 45.6 (%).Trend:Decrease 0.87% than previous quarter

Overall: increasing (8.37%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 4.27 (USD).Trend:Increase 15.72% than previous quarter
Year 2021 Quarter 2: Earning Per Share 10.13 (USD).Trend:Increase 137.24% than previous quarter
Year 2021 Quarter 3: Earning Per Share 13.93 (USD).Trend:Increase 37.51% than previous quarter

Overall: increasing (226.23%). Fluctuation: **Significant** (high variation).



A detailed analysis of Q1 2021 to Q3 2021 reveals significant decreases in working capital efficiency and cost efficiency ratios, accompanied by high variability.  Simultaneously, Earning Per Share experienced a considerable increase with substantial volatility.  Retained Earning on Assets demonstrates a minor increase with low variability, and the SG&A expense ratio showed minimal change.