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 57.92 (%).Trend:Increase 230.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.82 (%).Trend:Decrease 50.24% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19.06 (%).Trend:Decrease 33.87% than previous quarter

Overall: decreasing (-67.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 132.65 (%).Trend:Increase 181.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 63.58 (%).Trend:Decrease 52.07% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 42.4 (%).Trend:Decrease 33.31% than previous quarter

Overall: decreasing (-68.04%). 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 35.38 (%).Trend:Increase 381.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 18.43 (%).Trend:Decrease 47.91% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 12.59 (%).Trend:Decrease 31.69% than previous quarter

Overall: decreasing (-64.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.66 (%).Trend:Decrease 6.24% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.58 (%).Trend:Decrease 0.75% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.94 (%).Trend:Decrease 6.05% than previous quarter

Overall: decreasing (-6.75%). 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 5.58 (%).Trend:Increase 56.74% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 6.2 (%).Trend:Increase 11.11% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 6.53 (%).Trend:Increase 5.32% than previous quarter

Overall: increasing (17.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 65.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.73 (USD).Trend:Increase 108.57% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.05 (USD).Trend:Increase 43.84% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



Financial statement Response 1 reveals significant volatility in working capital efficiency, with liabilities and current assets on revenue exhibiting substantial decreases and high fluctuation.  Cost efficiency, specifically the ratio of retained earnings to revenue, also displays a notable decrease with significant quarter-to-quarter variation.  SG&A expense ratio shows a more stable trend of decreasing expenses. Investment efficiency demonstrates a stable and low-variance increasing trend in retained earnings on assets.  Earnings per share show significant volatility, fluctuating greatly between quarters.