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 47.9 (%).Trend:Increase 217.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 25.02 (%).Trend:Decrease 47.77% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19.59 (%).Trend:Decrease 21.7% than previous quarter

Overall: decreasing (-59.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 70.99 (%).Trend:Increase 190.11% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 36.01 (%).Trend:Decrease 49.27% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 26.69 (%).Trend:Decrease 25.88% than previous quarter

Overall: decreasing (-62.4%). 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 93.19 (%).Trend:Increase 153.03% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 44.51 (%).Trend:Decrease 52.24% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 28.79 (%).Trend:Decrease 35.32% than previous quarter

Overall: decreasing (-69.11%). 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 79.99 (%).Trend:Decrease 5.46% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 77.9 (%).Trend:Decrease 2.61% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 72.4 (%).Trend:Decrease 7.06% than previous quarter

Overall: decreasing (-9.49%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.29 (USD).Trend:Decrease 35.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.74 (USD).Trend:Increase 112.4% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.61 (USD).Trend:Increase 68.25% than previous quarter

Overall: increasing (257.36%). Fluctuation: **Significant** (high variation).



Financial performance during Q1 2021 to Q3 2021 reveals significant volatility in several key areas. Liabilities and current assets on revenue decreased substantially (-59.1% and -62.4% respectively), while cost efficiency (ratio of retained earnings to revenue) declined significantly (-69.11%).  Investment efficiency demonstrated a small decrease (-9.49%) in retained earnings on assets. Earnings per share, however, exhibited a significant increase (257.36%).  These figures suggest a complex and dynamic financial picture.