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 45.82 (%).Trend:Increase 222.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 23.33 (%).Trend:Decrease 49.08% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16.07 (%).Trend:Decrease 31.12% than previous quarter

Overall: decreasing (-64.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 109.51 (%).Trend:Increase 242.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 54.13 (%).Trend:Decrease 50.57% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 38.29 (%).Trend:Decrease 29.26% than previous quarter

Overall: decreasing (-65.04%). 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 24.45 (%).Trend:Increase 186.97% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 13.91 (%).Trend:Decrease 43.11% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.17 (%).Trend:Decrease 26.89% than previous quarter

Overall: decreasing (-58.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.82 (%).Trend:Decrease 4.2% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.99 (%).Trend:Increase 0.74% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.51 (%).Trend:Increase 2.26% than previous quarter

Overall: increasing (3.02%). 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 8.81 (%).Trend:Decrease 5.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 10.16 (%).Trend:Increase 15.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 10.69 (%).Trend:Increase 5.22% than previous quarter

Overall: increasing (21.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.64 (USD).Trend:Decrease 58.71% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.3 (USD).Trend:Increase 103.12% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 29.23% than previous quarter

Overall: increasing (162.5%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 2021 to Q3 2021 reveals significant variability. Liabilities and current assets on revenue both decreased, but with considerable fluctuations.  The ratio of retained earnings to revenue also decreased, exhibiting considerable quarterly shifts.  SG&A expense ratio showed a slight overall increase with minimal fluctuation. Retained earnings on assets showed an overall upward trend with little fluctuation. Earnings per share showed substantial increases but with substantial quarterly changes.