Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 293.65 (%).Trend:Decrease 1978.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 250.21 (%).Trend:Decrease 14.79% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 191.14 (%).Trend:Decrease 23.61% than previous quarter

Overall: decreasing (-34.91%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 6.59 (%).Trend:Decrease 649.17% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.87 (%).Trend:Increase 49.77% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 11.18 (%).Trend:Increase 13.27% than previous quarter

Overall: increasing (69.65%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.45 (USD).Trend:Decrease 600.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 5.06 (USD).Trend:Increase 106.53% than previous quarter
Year 2021 Quarter 3: Earning Per Share 6.56 (USD).Trend:Increase 29.64% than previous quarter

Overall: increasing (167.76%). Fluctuation: **Significant** (high variation).



The analysis covers working capital efficiency, liabilities on revenue, cost efficiency, and investment efficiency.  The ratio of retained earnings to revenue decreased from Q1 2021 to Q3 2021, by 34.91%.  Investment efficiency shows a positive trend of 69.65%, with moderate fluctuation.  Earnings per share also increased by 167.76% overall, showing significant variation between quarters.  Other details like SG&A expense ratio are mentioned but without data.