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 82.95 (%).Trend:Increase 226.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.62 (%).Trend:Decrease 46.21% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.73 (%).Trend:Decrease 40.09% than previous quarter

Overall: decreasing (-67.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 133.07 (%).Trend:Increase 216.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 69.62 (%).Trend:Decrease 47.68% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 44.05 (%).Trend:Decrease 36.73% than previous quarter

Overall: decreasing (-66.9%). 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 276.04 (%).Trend:Increase 183.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 138.24 (%).Trend:Decrease 49.92% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 95.93 (%).Trend:Decrease 30.61% than previous quarter

Overall: decreasing (-65.25%). Fluctuation: **Significant** (high 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 95.84 (%).Trend:Decrease 2.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 93.13 (%).Trend:Decrease 2.83% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 98.25 (%).Trend:Increase 5.5% than previous quarter

Overall: increasing (2.51%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 53.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.12 (USD).Trend:Increase 125.53% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.11 (USD).Trend:Increase 46.7% than previous quarter

Overall: increasing (230.85%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 financial data reveals declining trends in working capital and cost efficiency. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased overall (-67.78%, -66.9%, and -65.25%, respectively), with substantial quarter-to-quarter variation.  Investment efficiency showed a small overall increase (2.51%) with minor changes between quarters.  Earnings per share increased substantially (230.85%) with significant quarterly variations.