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 73.84 (%).Trend:Increase 178.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.09 (%).Trend:Decrease 48.42% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25.5 (%).Trend:Decrease 33.05% than previous quarter

Overall: decreasing (-65.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 185.28 (%).Trend:Increase 214.25% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 95.61 (%).Trend:Decrease 48.4% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 64.43 (%).Trend:Decrease 32.61% than previous quarter

Overall: decreasing (-65.23%). 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 76.19 (%).Trend:Increase 255.03% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 41.17 (%).Trend:Decrease 45.96% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 28.23 (%).Trend:Decrease 31.43% than previous quarter

Overall: decreasing (-62.95%). 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 37.88 (%).Trend:Increase 16.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 39.98 (%).Trend:Increase 5.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 40.93 (%).Trend:Increase 2.38% than previous quarter

Overall: increasing (8.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.31 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.75 (USD).Trend:Increase 141.94% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.97 (USD).Trend:Increase 29.33% than previous quarter

Overall: increasing (212.9%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 indicate considerable volatility across several key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, experienced substantial decreases with significant quarter-to-quarter variability.  Cost efficiency, as represented by retained earnings to revenue, also showed a notable decline, demonstrating substantial fluctuations. Investment efficiency, on the other hand, exhibited a small, steady increase in retained earnings on assets. Meanwhile, earnings per share (EPS) saw a large increase, though the quarterly figures illustrate considerable volatility.  These findings point to a dynamic financial environment with high variability across various indicators.