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 289.19 (%).Trend:Increase 152.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 119.65 (%).Trend:Decrease 58.63% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 61.62 (%).Trend:Decrease 48.5% than previous quarter

Overall: decreasing (-78.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 389.45 (%).Trend:Increase 177.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 208.0 (%).Trend:Decrease 46.59% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 117.48 (%).Trend:Decrease 43.52% than previous quarter

Overall: decreasing (-69.83%). 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 398.33 (%).Trend:Increase 158.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 159.54 (%).Trend:Decrease 59.95% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 102.89 (%).Trend:Decrease 35.51% than previous quarter

Overall: decreasing (-74.17%). 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 30.57 (%).Trend:Decrease 5.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 28.84 (%).Trend:Decrease 5.66% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 30.71 (%).Trend:Increase 6.48% than previous quarter

Overall: increasing (0.46%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 104.31% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.04 (USD).Trend:Increase 1338.1% than previous quarter
Year 2021 Quarter 3: Earning Per Share 8.18 (USD).Trend:Increase 35.43% than previous quarter

Overall: increasing (1847.62%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 show considerable volatility in multiple key areas. Working capital efficiency (liabilities and current assets on revenue) experienced substantial decreases.  Cost efficiency, as measured by the retained earnings-to-revenue ratio, also decreased.  Investment efficiency (retained earnings on assets) showed consistently minor declines. However, earnings per share exhibited a substantial increase, with significant fluctuations throughout the period.