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 82.76 (%).Trend:Increase 186.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42.79 (%).Trend:Decrease 48.3% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.97 (%).Trend:Decrease 34.63% than previous quarter

Overall: decreasing (-66.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 55.58 (%).Trend:Increase 137.42% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 27.38 (%).Trend:Decrease 50.74% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 18.81 (%).Trend:Decrease 31.3% than previous quarter

Overall: decreasing (-66.16%). 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 227.67 (%).Trend:Increase 205.31% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 112.88 (%).Trend:Decrease 50.42% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 75.63 (%).Trend:Decrease 33.0% than previous quarter

Overall: decreasing (-66.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.22 (%).Trend:Decrease 2.57% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.74 (%).Trend:Increase 5.09% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Decrease 1.77% than previous quarter

Overall: increasing (3.23%). 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 25.42 (%).Trend:Increase 3.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.52 (%).Trend:Increase 0.39% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 25.83 (%).Trend:Increase 1.21% than previous quarter

Overall: increasing (1.61%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.93 (USD).Trend:Decrease 59.39% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.96 (USD).Trend:Increase 110.75% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.06 (USD).Trend:Increase 56.12% than previous quarter

Overall: increasing (229.03%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2021 to Q3 2021 show significant volatility across various metrics.  Working capital efficiency, reflected in fluctuating liabilities and current assets on revenue, indicates instability.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays substantial downward trends.  The SG&A expense ratio fluctuates minimally but remains within a moderate range.  Invest efficiency exhibits steady growth in retained earnings on assets.  Earnings per share reveal a notable increase overall, despite substantial quarterly variations.