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 297.92 (%).Trend:Increase 346.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97.34 (%).Trend:Decrease 67.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 68.08 (%).Trend:Decrease 30.06% than previous quarter

Overall: decreasing (-77.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 482.13 (%).Trend:Increase 227.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 261.98 (%).Trend:Decrease 45.66% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 123.68 (%).Trend:Decrease 52.79% than previous quarter

Overall: decreasing (-74.35%). 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 561.25 (%).Trend:Increase 185.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 285.25 (%).Trend:Decrease 49.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 192.08 (%).Trend:Decrease 32.66% than previous quarter

Overall: decreasing (-65.78%). 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 58.81 (%).Trend:Decrease 1.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 58.14 (%).Trend:Decrease 1.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 55.79 (%).Trend:Decrease 4.04% than previous quarter

Overall: decreasing (-5.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.38 (USD).Trend:Decrease 55.09% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.39 (USD).Trend:Increase 84.45% than previous quarter
Year 2021 Quarter 3: Earning Per Share 6.45 (USD).Trend:Increase 46.92% than previous quarter

Overall: increasing (171.01%). Fluctuation: **Significant** (high variation).



The provided data reveals significant fluctuations in working capital efficiency, cost efficiency, and investment efficiency across Q1 2021 to Q3 2021.  Liability-to-revenue ratios saw a substantial increase in Q1 2021, followed by a significant decrease in the subsequent quarters, indicating instability.  Current assets-to-revenue ratios similarly experienced high variation, declining overall.  The ratio of retained earnings to revenue also experienced a significant downward trend with substantial fluctuations.  Investment efficiency, however, displayed a more stable downward trend.  Earnings per share (EPS) showed an overall increase, but with considerable volatility.  These findings suggest a period of significant instability, with liabilities and current assets fluctuating widely.