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 3680.61 (%).Trend:Increase 146.68% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2065.53 (%).Trend:Decrease 43.88% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 1637.89 (%).Trend:Decrease 20.7% than previous quarter

Overall: decreasing (-55.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 3671.26 (%).Trend:Increase 147.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2105.33 (%).Trend:Decrease 42.65% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1647.95 (%).Trend:Decrease 21.72% than previous quarter

Overall: decreasing (-55.11%). 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 473.36 (%).Trend:Increase 166.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 275.32 (%).Trend:Decrease 41.84% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 190.19 (%).Trend:Decrease 30.92% than previous quarter

Overall: decreasing (-59.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.1 (%).Trend:Decrease 4.55% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.43 (%).Trend:Increase 15.71% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.38 (%).Trend:Decrease 2.06% than previous quarter

Overall: increasing (13.33%). 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 8.98 (%).Trend:Increase 7.67% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.36 (%).Trend:Increase 4.23% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 8.63 (%).Trend:Decrease 7.8% than previous quarter

Overall: decreasing (-3.9%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.15 (USD).Trend:Decrease 59.65% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.38 (USD).Trend:Increase 193.91% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.5 (USD).Trend:Increase 33.14% than previous quarter

Overall: increasing (291.3%). Fluctuation: **Significant** (high variation).



The analysis of Q1 2021-Q3 2021 data reveals significant volatility in key financial metrics.  Liabilities and current assets on revenue experienced considerable decreases (-55.5% and -55.11% respectively), suggesting potential operational or financial challenges.  The ratio of retained earnings to revenue also declined sharply (-59.82%).  Conversely, SG&A expense ratio showed a modest increase (13.33%).  Retained earnings on assets decreased slightly (-3.9%), while earnings per share demonstrated a substantial increase (291.3%), highlighting significant fluctuations.