Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 321.2 (%).Trend:Increase 322.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 193.84 (%).Trend:Decrease 39.65% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 146.71 (%).Trend:Decrease 24.31% than previous quarter

Overall: decreasing (-54.32%). 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 5.65 (%).Trend:Increase 55.22% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 6.27 (%).Trend:Increase 10.97% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 6.62 (%).Trend:Increase 5.58% than previous quarter

Overall: increasing (17.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.91 (USD).Trend:Decrease 55.68% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.43 (USD).Trend:Increase 27.23% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 25.1% than previous quarter

Overall: increasing (59.16%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q1 to Q3 2021 show a significant, but volatile, upward trend in earnings per share (EPS).  Retained earnings on assets increased steadily, showcasing consistent investment efficiency, while the ratio of retained earnings to revenue experienced substantial fluctuations across the quarters. Overall revenue generation is inconsistent, indicating a need for further analysis.