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 258.48 (%).Trend:Increase 187.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 139.07 (%).Trend:Decrease 46.2% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 92.44 (%).Trend:Decrease 33.53% than previous quarter

Overall: decreasing (-64.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 443.51 (%).Trend:Increase 200.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 235.11 (%).Trend:Decrease 46.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 164.21 (%).Trend:Decrease 30.16% than previous quarter

Overall: decreasing (-62.97%). 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 164.87 (%).Trend:Increase 231.13% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 87.89 (%).Trend:Decrease 46.69% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 65.22 (%).Trend:Decrease 25.79% than previous quarter

Overall: decreasing (-60.44%). 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 25.53 (%).Trend:Increase 7.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.19 (%).Trend:Decrease 1.33% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 27.69 (%).Trend:Increase 9.92% than previous quarter

Overall: increasing (8.46%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.78 (USD).Trend:Decrease 68.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.65 (USD).Trend:Increase 111.54% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.23 (USD).Trend:Increase 95.76% than previous quarter

Overall: increasing (314.1%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2021 highlight a pattern of significant volatility in working capital efficiency, cost efficiency, and earnings per share.  Liabilities and current assets on revenue show substantial decreases but with considerable fluctuations across quarters.  Cost efficiency, as represented by the retained earnings-to-revenue ratio, follows a similar pattern of significant decreases with quarter-to-quarter variation.  However, investment efficiency, as indicated by retained earnings on assets, demonstrates a relatively stable increase.  Earnings per share show a notable overall increase but with substantial quarterly variation.