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 46.73 (%).Trend:Increase 224.74% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.65 (%).Trend:Decrease 60.09% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 12.75 (%).Trend:Decrease 31.64% than previous quarter

Overall: decreasing (-72.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 180.27 (%).Trend:Increase 303.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 74.13 (%).Trend:Decrease 58.88% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 41.31 (%).Trend:Decrease 44.27% than previous quarter

Overall: decreasing (-77.08%). 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 246.78 (%).Trend:Increase 214.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 131.74 (%).Trend:Decrease 46.62% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 96.42 (%).Trend:Decrease 26.81% than previous quarter

Overall: decreasing (-60.93%). 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 35.03 (%).Trend:Decrease 16.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 40.13 (%).Trend:Increase 14.56% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 45.27 (%).Trend:Increase 12.81% than previous quarter

Overall: increasing (29.23%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 6.6 (USD).Trend:Increase 65.0% than previous quarter

Overall: increasing (230.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 display considerable volatility.  Working capital efficiency metrics, notably liabilities and current assets on revenue, demonstrate significant and fluctuating downward trends. Cost efficiency, measured by the retained earnings-to-revenue ratio, also exhibits substantial fluctuations, trending downward. Investment efficiency (retained earnings on assets) displays a moderate and neutral pattern of growth. Finally, earnings per share experienced substantial upward movement, with increasing values from Q1 to Q3.