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 117.82 (%).Trend:Increase 195.81% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 62.55 (%).Trend:Decrease 46.91% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.07 (%).Trend:Decrease 32.74% than previous quarter

Overall: decreasing (-64.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 599.63 (%).Trend:Increase 173.9% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 314.82 (%).Trend:Decrease 47.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 213.03 (%).Trend:Decrease 32.33% than previous quarter

Overall: decreasing (-64.47%). 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 315.57 (%).Trend:Increase 185.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 167.54 (%).Trend:Decrease 46.91% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 112.72 (%).Trend:Decrease 32.72% than previous quarter

Overall: decreasing (-64.28%). 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 43.05 (%).Trend:Increase 2.67% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 44.23 (%).Trend:Increase 2.74% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 44.02 (%).Trend:Decrease 0.47% than previous quarter

Overall: increasing (2.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.36 (USD).Trend:Decrease 60.27% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.94 (USD).Trend:Increase 109.32% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.86 (USD).Trend:Increase 59.11% than previous quarter

Overall: increasing (233.05%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 2021 to Q3 2021 shows substantial volatility.  Liabilities, current assets, and retained earnings ratios to revenue decreased significantly (-64%), while retained earnings on assets increased slightly (2.25%).  Earnings per share demonstrated a dramatic overall increase (233.05%), highlighting significant fluctuation across all key performance indicators.