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 1385.12 (%).Trend:Decrease 374.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 1240.32 (%).Trend:Decrease 10.45% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 883.8 (%).Trend:Decrease 28.74% than previous quarter

Overall: decreasing (-36.19%). Fluctuation: **Neutral** (moderate 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 2.75 (%).Trend:Decrease 185.94% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.94 (%).Trend:Increase 79.64% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.27 (%).Trend:Decrease 13.56% than previous quarter

Overall: increasing (55.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 157.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.18 (USD).Trend:Increase 162.65% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.25 (USD).Trend:Increase 3.21% than previous quarter

Overall: increasing (171.08%). Fluctuation: **Significant** (high variation).



Financial statement analysis for Q1-Q3 2021 shows mixed results.  Retained earnings relative to revenue decreased by 36.19% over the period, with moderate volatility.  However, investment efficiency increased by 55.27%, displaying high variation.  Earnings per share also saw a substantial increase (171.08%) but with high quarterly fluctuations.  Further investigation is necessary to understand the factors driving these discrepancies and the long-term implications.