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 89.01 (%).Trend:Increase 179.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.95 (%).Trend:Decrease 49.5% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.01 (%).Trend:Decrease 39.91% than previous quarter

Overall: decreasing (-69.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 135.37 (%).Trend:Increase 207.52% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 67.71 (%).Trend:Decrease 49.98% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 43.97 (%).Trend:Decrease 35.06% than previous quarter

Overall: decreasing (-67.52%). 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 62.78 (%).Trend:Increase 251.12% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 30.35 (%).Trend:Decrease 51.66% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 22.54 (%).Trend:Decrease 25.73% than previous quarter

Overall: decreasing (-64.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.71 (%).Trend:Decrease 4.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.8 (%).Trend:Decrease 3.54% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.17 (%).Trend:Increase 1.49% than previous quarter

Overall: decreasing (-2.1%). 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 23.92 (%).Trend:Increase 24.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.93 (%).Trend:Increase 0.04% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 26.87 (%).Trend:Increase 12.29% than previous quarter

Overall: increasing (12.33%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.01 (USD).Trend:Increase 1.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.7 (USD).Trend:Increase 167.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.81 (USD).Trend:Increase 41.11% than previous quarter

Overall: increasing (277.23%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue and current assets on revenue decreased significantly, suggesting potential efficiency improvements or a downturn.  The ratio of retained earnings to revenue also decreased significantly. However, retained earnings on assets increased slightly and earnings per share showed significant growth.  SG&A remained relatively stable.