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 120.67 (%).Trend:Increase 552.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.67 (%).Trend:Decrease 58.01% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 33.15 (%).Trend:Decrease 34.58% than previous quarter

Overall: decreasing (-72.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1057.85 (%).Trend:Increase 209.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 443.39 (%).Trend:Decrease 58.09% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 298.06 (%).Trend:Decrease 32.78% than previous quarter

Overall: decreasing (-71.82%). 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 -487.21 (%).Trend:Increase 29.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -151.8 (%).Trend:Decrease 68.84% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -36.82 (%).Trend:Decrease 75.74% than previous quarter

Overall: increasing (-92.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.42 (%).Trend:Decrease 48.68% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.37 (%).Trend:Decrease 16.51% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.71 (%).Trend:Increase 3.28% than previous quarter

Overall: decreasing (-13.77%). 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 -44.87 (%).Trend:Decrease 57.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -33.36 (%).Trend:Decrease 25.65% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -10.6 (%).Trend:Decrease 68.23% than previous quarter

Overall: increasing (-76.38%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 51.22% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 325.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.39 (USD).Trend:Increase 181.18% than previous quarter

Overall: increasing (1095.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 show significant fluctuations in financial performance. Liabilities and current assets on revenue demonstrate a decreasing trend overall, though with substantial quarter-to-quarter variability. Cost efficiency, as measured by the retained earnings to revenue ratio, exhibits significant overall increase. Selling, general, and administrative (SG&A) expense ratio shows a steady decrease with minimal quarter-to-quarter variation.  Investment efficiency displays a significant overall increase, while earnings per share experience large, fluctuating increases.