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 72.57 (%).Trend:Increase 93.78% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.53 (%).Trend:Decrease 51.04% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25.37 (%).Trend:Decrease 28.6% than previous quarter

Overall: decreasing (-65.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 122.07 (%).Trend:Increase 119.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 63.51 (%).Trend:Decrease 47.97% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 43.13 (%).Trend:Decrease 32.09% than previous quarter

Overall: decreasing (-64.67%). 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 119.42 (%).Trend:Increase 150.57% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 58.82 (%).Trend:Decrease 50.75% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 39.63 (%).Trend:Decrease 32.62% than previous quarter

Overall: decreasing (-66.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.5 (%).Trend:Decrease 0.53% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.69 (%).Trend:Increase 0.84% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.47 (%).Trend:Decrease 0.97% than previous quarter

Overall: decreasing (-0.13%). 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 44.9 (%).Trend:Increase 5.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 42.66 (%).Trend:Decrease 4.99% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 42.68 (%).Trend:Increase 0.05% than previous quarter

Overall: decreasing (-4.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.17 (USD).Trend:Increase 17.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.28 (USD).Trend:Increase 94.87% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.44 (USD).Trend:Increase 50.88% than previous quarter

Overall: increasing (194.02%). Fluctuation: **Significant** (high variation).



The data from Q1 2021 to Q3 2021 indicates significant decreases in liabilities on revenue (-65.04%), current assets on revenue (-64.67%), and the ratio of retained earnings to revenue (-66.81%), all showing high fluctuation.  In contrast, the SG&A expense ratio decreased only slightly (-0.13%), with little variation. Retained earnings on assets also showed a minor decrease (-4.94%), with low fluctuation.  However, earnings per share increased substantially (194.02%), demonstrating significant volatility.