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 69.24 (%).Trend:Increase 184.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 34.45 (%).Trend:Decrease 50.25% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 24.14 (%).Trend:Decrease 29.93% than previous quarter

Overall: decreasing (-65.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 129.34 (%).Trend:Increase 178.69% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 60.4 (%).Trend:Decrease 53.3% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 44.09 (%).Trend:Decrease 27.0% than previous quarter

Overall: decreasing (-65.91%). 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 126.08 (%).Trend:Increase 212.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 65.11 (%).Trend:Decrease 48.36% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 46.32 (%).Trend:Decrease 28.86% than previous quarter

Overall: decreasing (-63.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.71 (%).Trend:Decrease 7.61% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.75 (%).Trend:Increase 0.29% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.75 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (0.29%). 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 32.38 (%).Trend:Increase 10.4% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 34.24 (%).Trend:Increase 5.74% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 35.96 (%).Trend:Increase 5.02% than previous quarter

Overall: increasing (11.06%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.82 (USD).Trend:Decrease 65.98% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.57 (USD).Trend:Increase 151.1% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.49 (USD).Trend:Increase 63.89% than previous quarter

Overall: increasing (311.54%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2021 to Q3 2021 reveals a predominantly negative trend in working capital efficiency and cost efficiency, with significant quarterly variation.  The SG&A expense ratio is consistently increasing, with negligible changes.  Investment efficiency demonstrates steady growth with minimal fluctuations. Earnings per share (EPS) exhibits substantial increase overall, despite significant quarterly fluctuations.