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 76.86 (%).Trend:Increase 158.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.35 (%).Trend:Decrease 48.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.13 (%).Trend:Decrease 20.89% than previous quarter

Overall: decreasing (-59.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 82.37 (%).Trend:Increase 164.52% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 40.99 (%).Trend:Decrease 50.24% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.1 (%).Trend:Decrease 26.57% than previous quarter

Overall: decreasing (-63.46%). 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 38.73 (%).Trend:Increase 224.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 18.64 (%).Trend:Decrease 51.87% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.76 (%).Trend:Decrease 42.27% than previous quarter

Overall: decreasing (-72.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.63 (%).Trend:Decrease 7.73% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.96 (%).Trend:Increase 1.77% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.95 (%).Trend:Decrease 0.05% than previous quarter

Overall: increasing (1.72%). 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 18.57 (%).Trend:Increase 20.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.9 (%).Trend:Decrease 3.61% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 14.83 (%).Trend:Decrease 17.15% than previous quarter

Overall: decreasing (-20.14%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 4.2 (USD).Trend:Decrease 16.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 7.89 (USD).Trend:Increase 87.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 10.97 (USD).Trend:Increase 39.04% than previous quarter

Overall: increasing (161.19%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2021 shows fluctuating performance across various metrics. Working capital efficiency, as measured by liabilities and current assets on revenue, reveals a consistent downward trend, indicating potential pressures. Cost efficiency (ratio of retained earnings to revenue) also demonstrates significant negative overall change.  SG&A expenses display a slight increase, while investment efficiency shows moderate decrease. Earnings per share, though fluctuating, experienced overall growth.