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 79.12 (%).Trend:Increase 108.98% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.25 (%).Trend:Decrease 41.54% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.84 (%).Trend:Decrease 28.99% than previous quarter

Overall: decreasing (-58.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 111.9 (%).Trend:Increase 202.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 55.96 (%).Trend:Decrease 49.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 35.42 (%).Trend:Decrease 36.7% than previous quarter

Overall: decreasing (-68.35%). 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 200.42 (%).Trend:Increase 179.45% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 34.65 (%).Trend:Decrease 82.71% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 19.61 (%).Trend:Decrease 43.41% than previous quarter

Overall: decreasing (-90.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.42 (%).Trend:Decrease 14.7% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.49 (%).Trend:Increase 8.62% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.43 (%).Trend:Decrease 0.44% than previous quarter

Overall: increasing (8.13%). 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 56.66 (%).Trend:Decrease 2.46% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 18.99 (%).Trend:Decrease 66.48% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.86 (%).Trend:Decrease 11.22% than previous quarter

Overall: decreasing (-70.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 40.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 5.34 (USD).Trend:Increase 78.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.86 (USD).Trend:Decrease 8.99% than previous quarter

Overall: increasing (62.0%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data reveals a pattern of significant volatility across key financial metrics.  Liabilities and current assets on revenue decreased substantially.  The ratio of retained earnings to revenue declined sharply.  Selling, General, and Administrative (SG&A) expenses showed a slight increase, with relatively stable performance.  Retained earnings on assets and earnings per share exhibited significant decreases, with large fluctuations between each quarter.