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 134.62 (%).Trend:Increase 219.23% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 65.02 (%).Trend:Decrease 51.7% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 59.69 (%).Trend:Decrease 8.2% than previous quarter

Overall: decreasing (-55.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 293.44 (%).Trend:Increase 179.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 150.14 (%).Trend:Decrease 48.83% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 90.94 (%).Trend:Decrease 39.43% than previous quarter

Overall: decreasing (-69.01%). 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 727.0 (%).Trend:Increase 174.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 383.57 (%).Trend:Decrease 47.24% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 266.1 (%).Trend:Decrease 30.63% than previous quarter

Overall: decreasing (-63.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.31 (%).Trend:Decrease 15.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.66 (%).Trend:Increase 7.37% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.69 (%).Trend:Increase 10.33% than previous quarter

Overall: increasing (18.46%). 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 93.06 (%).Trend:Increase 0.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 96.35 (%).Trend:Increase 3.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 86.38 (%).Trend:Decrease 10.35% than previous quarter

Overall: decreasing (-7.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 3.93 (USD).Trend:Decrease 43.86% than previous quarter
Year 2021 Quarter 2: Earning Per Share 7.02 (USD).Trend:Increase 78.63% than previous quarter
Year 2021 Quarter 3: Earning Per Share 9.58 (USD).Trend:Increase 36.47% than previous quarter

Overall: increasing (143.77%). Fluctuation: **Significant** (high variation).



Analysis of Q1-Q3 2021 reveals significant fluctuations in key metrics.  Liabilities and current assets on revenue decreased sharply (-55.66% and -69.01% respectively), while the ratio of retained earnings to revenue also fell (-63.4%).  Conversely, SG&A expenses showed a small increase (18.46%), and retained earnings on assets saw a minor decrease (-7.18%).  Earning per share increased substantially (143.77%), indicating significant volatility.