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 124.99 (%).Trend:Increase 135.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.88 (%).Trend:Decrease 48.09% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.23 (%).Trend:Decrease 34.91% than previous quarter

Overall: decreasing (-66.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 143.69 (%).Trend:Increase 171.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 70.59 (%).Trend:Decrease 50.87% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 49.61 (%).Trend:Decrease 29.72% than previous quarter

Overall: decreasing (-65.47%). 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 150.1 (%).Trend:Increase 162.18% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 69.41 (%).Trend:Decrease 53.76% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 49.49 (%).Trend:Decrease 28.7% than previous quarter

Overall: decreasing (-67.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.84 (%).Trend:Decrease 13.25% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.03 (%).Trend:Increase 1.2% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.64 (%).Trend:Increase 3.81% than previous quarter

Overall: increasing (5.05%). 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 40.54 (%).Trend:Increase 5.03% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 38.24 (%).Trend:Decrease 5.67% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 40.26 (%).Trend:Increase 5.28% than previous quarter

Overall: decreasing (-0.69%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1 2021 to Q3 2021 reveal a largely negative trend.  Liabilities and current assets on revenue both decreased significantly (66.21% and 65.47%, respectively) with substantial variation.  The ratio of retained earnings to revenue also experienced a notable decrease (-67.03%), exhibiting significant fluctuations. However, the SG&A expense ratio shows a positive trend, increasing slightly (5.05%), with minimal fluctuation.  Investment efficiency shows a minor decrease in retained earnings on assets (-0.69%) with low variation.