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 262.58 (%).Trend:Increase 142.95% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 125.08 (%).Trend:Decrease 52.36% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 86.44 (%).Trend:Decrease 30.89% than previous quarter

Overall: decreasing (-67.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 282.42 (%).Trend:Increase 136.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 138.12 (%).Trend:Decrease 51.09% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 93.46 (%).Trend:Decrease 32.33% than previous quarter

Overall: decreasing (-66.91%). 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 120.37 (%).Trend:Increase 208.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 63.21 (%).Trend:Decrease 47.49% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 48.31 (%).Trend:Decrease 23.57% than previous quarter

Overall: decreasing (-59.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.2 (%).Trend:Decrease 5.78% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.57 (%).Trend:Increase 5.97% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.3 (%).Trend:Increase 11.11% than previous quarter

Overall: increasing (17.74%). 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 14.68 (%).Trend:Increase 20.72% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 15.64 (%).Trend:Increase 6.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.86 (%).Trend:Increase 7.8% than previous quarter

Overall: increasing (14.85%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.06 (USD).Trend:Decrease 14.52% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.98 (USD).Trend:Increase 93.2% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.61 (USD).Trend:Increase 40.95% than previous quarter

Overall: increasing (172.33%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in Q1-Q3 2021. Liabilities on revenue increased sharply in Q1 2021, then decreased significantly in Q2 and Q3 2021, ending with a substantial overall decrease.  Current assets on revenue also exhibited significant volatility, increasing in Q1 2021 and then decreasing considerably in Q2 and Q3 2021. Cost efficiency displays significant fluctuations in the ratio of retained earnings to revenue.  This ratio increased dramatically in Q1 2021, then decreased in Q2 and Q3 2021.  SG&A expense ratio rose steadily throughout the period, showing little fluctuation.  Investment efficiency shows a consistent, though modest, increase in retained earnings on assets. Earnings per share experienced significant volatility, decreasing in Q1 2021 and increasing dramatically in Q2 and Q3 2021.