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 223.51 (%).Trend:Increase 225.34% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 101.38 (%).Trend:Decrease 54.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 82.55 (%).Trend:Decrease 18.57% than previous quarter

Overall: decreasing (-63.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 143.45 (%).Trend:Increase 271.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.34 (%).Trend:Decrease 56.54% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 41.84 (%).Trend:Decrease 32.88% than previous quarter

Overall: decreasing (-70.83%). 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 672.65 (%).Trend:Increase 200.88% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 338.69 (%).Trend:Decrease 49.65% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 230.48 (%).Trend:Decrease 31.95% than previous quarter

Overall: decreasing (-65.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.5 (%).Trend:Increase 12.09% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.69 (%).Trend:Decrease 4.91% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.51 (%).Trend:Decrease 1.15% than previous quarter

Overall: decreasing (-6.0%). 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 62.53 (%).Trend:Decrease 2.51% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 64.7 (%).Trend:Increase 3.47% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 67.15 (%).Trend:Increase 3.79% than previous quarter

Overall: increasing (7.39%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.04 (USD).Trend:Decrease 65.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.99 (USD).Trend:Increase 91.35% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.24 (USD).Trend:Increase 62.81% than previous quarter

Overall: increasing (211.54%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 reveal significant fluctuations in working capital, cost, and investment efficiency, alongside considerable earnings growth. Liabilities and current assets on revenue show significant declines followed by increases, indicating significant variations.  Cost efficiency exhibits a considerable decrease in the ratio of retained earnings to revenue, while the SG&A expense ratio displays minimal variation.  Investment efficiency shows a slight overall increase in retained earnings on assets.  Earnings per share show substantial growth, marked by significant variations.