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 200.59 (%).Trend:Increase 174.56% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 104.64 (%).Trend:Decrease 47.83% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 76.72 (%).Trend:Decrease 26.68% than previous quarter

Overall: decreasing (-61.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 236.12 (%).Trend:Increase 187.5% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 123.48 (%).Trend:Decrease 47.7% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 76.59 (%).Trend:Decrease 37.97% than previous quarter

Overall: decreasing (-67.56%). 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 424.23 (%).Trend:Increase 185.85% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 213.88 (%).Trend:Decrease 49.58% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 141.35 (%).Trend:Decrease 33.91% than previous quarter

Overall: decreasing (-66.68%). 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 80.84 (%).Trend:Increase 0.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 79.79 (%).Trend:Decrease 1.3% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 79.19 (%).Trend:Decrease 0.75% than previous quarter

Overall: decreasing (-2.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.55 (USD).Trend:Decrease 48.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.94 (USD).Trend:Increase 89.68% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.49 (USD).Trend:Increase 52.72% than previous quarter

Overall: increasing (189.68%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 reveal considerable volatility across many metrics.  Working capital efficiency, cost efficiency, and the ratio of retained earnings to revenue all decreased significantly. Investment efficiency, however, displayed little fluctuation.  A notable contrast is the increase in earnings per share over the three quarters.