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 73.85 (%).Trend:Increase 185.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.36 (%).Trend:Decrease 54.83% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.13 (%).Trend:Decrease 21.67% than previous quarter

Overall: decreasing (-64.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 362.51 (%).Trend:Increase 170.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 173.44 (%).Trend:Decrease 52.16% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 122.17 (%).Trend:Decrease 29.56% than previous quarter

Overall: decreasing (-66.3%). 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 123.87 (%).Trend:Increase 170.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 62.32 (%).Trend:Decrease 49.69% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 43.75 (%).Trend:Decrease 29.8% than previous quarter

Overall: decreasing (-64.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.22 (%).Trend:Increase 6.09% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.84 (%).Trend:Decrease 1.88% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.94 (%).Trend:Decrease 4.54% than previous quarter

Overall: decreasing (-6.33%). 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 24.09 (%).Trend:Increase 0.04% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 24.86 (%).Trend:Increase 3.2% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 25.48 (%).Trend:Increase 2.49% than previous quarter

Overall: increasing (5.77%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 63.24% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.2 (USD).Trend:Increase 120.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.7 (USD).Trend:Increase 68.18% than previous quarter

Overall: increasing (270.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 indicates significant volatility across key metrics.  Working capital efficiency decreased, liabilities and current assets on revenue fell sharply. Cost efficiency showed a negative trend, with large swings in the retained earnings to revenue ratio.  SG&A expense is declining steadily.  Investment efficiency shows stable positive growth in retained earnings on assets. Earnings per share displays considerable upward and downward movements.  These fluctuations warrant further investigation to understand the underlying factors.