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 71.98 (%).Trend:Increase 151.85% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.9 (%).Trend:Decrease 52.9% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.59 (%).Trend:Decrease 21.56% than previous quarter

Overall: decreasing (-63.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 197.85 (%).Trend:Increase 150.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 105.93 (%).Trend:Decrease 46.46% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 76.08 (%).Trend:Decrease 28.18% than previous quarter

Overall: decreasing (-61.55%). 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 296.02 (%).Trend:Increase 161.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 154.93 (%).Trend:Decrease 47.66% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 111.19 (%).Trend:Decrease 28.23% than previous quarter

Overall: decreasing (-62.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.96 (%).Trend:Decrease 17.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.4 (%).Trend:Increase 3.68% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.6 (%).Trend:Increase 1.61% than previous quarter

Overall: increasing (5.35%). 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 72.47 (%).Trend:Increase 5.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 73.64 (%).Trend:Increase 1.61% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 74.33 (%).Trend:Increase 0.94% than previous quarter

Overall: increasing (2.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.04 (USD).Trend:Decrease 32.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.58 (USD).Trend:Increase 124.51% than previous quarter
Year 2021 Quarter 3: Earning Per Share 6.95 (USD).Trend:Increase 51.75% than previous quarter

Overall: increasing (240.69%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant volatility. Liabilities on revenue decreased substantially from Q1 to Q3 2021, but increased sharply in Q1 2022. Current assets on revenue exhibited a similar pattern.  Cost efficiency shows some variation. The SG&A expense ratio increased slightly throughout the period, while the ratio of retained earnings to revenue decreased substantially.  Investment efficiency remained relatively stable with gradual increases in retained earnings on assets. Earnings per share demonstrated significant fluctuation, with declines in Q1 2021 followed by strong increases in Q2 and Q3 2021, but then a substantial decline in Q1 2022.