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 81.16 (%).Trend:Increase 211.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.56 (%).Trend:Decrease 50.02% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.27 (%).Trend:Decrease 32.77% than previous quarter

Overall: decreasing (-66.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 97.25 (%).Trend:Increase 199.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 48.59 (%).Trend:Decrease 50.04% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 32.77 (%).Trend:Decrease 32.56% 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 48.19 (%).Trend:Increase 165.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 25.4 (%).Trend:Decrease 47.29% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 17.32 (%).Trend:Decrease 31.81% than previous quarter

Overall: decreasing (-64.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 35.05 (%).Trend:Decrease 8.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 36.34 (%).Trend:Increase 3.68% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 36.78 (%).Trend:Increase 1.21% than previous quarter

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

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.62 (USD).Trend:Decrease 46.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.26 (USD).Trend:Increase 39.51% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.97 (USD).Trend:Increase 31.42% than previous quarter

Overall: increasing (83.33%). Fluctuation: **Significant** (high variation).



Financial data for Q1 to Q3 2021 show significant downturns in working capital metrics and cost efficiency. Liabilities and current assets on revenue, and the retained earnings-to-revenue ratio, all declined substantially during this period.  However, investment efficiency, as measured by retained earnings on assets, was largely consistent with a slight upward trend. Earnings per share show substantial fluctuation, increasing considerably in Q2 and Q3 2021 from the preceding quarter.