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 76.47 (%).Trend:Increase 213.14% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 77.58 (%).Trend:Increase 1.45% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25.96 (%).Trend:Decrease 66.54% than previous quarter

Overall: decreasing (-66.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 143.72 (%).Trend:Increase 217.26% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 89.29 (%).Trend:Decrease 37.87% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 53.12 (%).Trend:Decrease 40.51% than previous quarter

Overall: decreasing (-63.04%). 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 302.78 (%).Trend:Increase 215.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 158.58 (%).Trend:Decrease 47.63% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 109.55 (%).Trend:Decrease 30.92% than previous quarter

Overall: decreasing (-63.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.03 (%).Trend:Increase 1.19% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.38 (%).Trend:Increase 3.17% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.49 (%).Trend:Increase 0.97% than previous quarter

Overall: increasing (4.17%). 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 68.01 (%).Trend:Decrease 3.85% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 63.85 (%).Trend:Decrease 6.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 67.42 (%).Trend:Increase 5.59% than previous quarter

Overall: decreasing (-0.87%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.73 (USD).Trend:Decrease 67.26% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.35 (USD).Trend:Increase 84.93% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.99 (USD).Trend:Increase 47.41% than previous quarter

Overall: increasing (172.6%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 show substantial fluctuations across key metrics. Liabilities and current assets on revenue show sharp increases and subsequent decreases. The ratio of retained earnings to revenue also fluctuates significantly, declining from Q1 to Q3. Selling, general, and administrative (SG&A) expenses remain relatively steady, increasing slightly over the period.  Investment efficiency demonstrates a consistent decline in retained earnings on assets. Earnings per share show a notable improvement from Q1 to Q3, though with significant volatility. The period demonstrates notable inconsistencies in financial performance.