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 174.44 (%).Trend:Increase 228.33% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 93.18 (%).Trend:Decrease 46.58% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 70.49 (%).Trend:Decrease 24.35% than previous quarter

Overall: decreasing (-59.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 122.7 (%).Trend:Increase 258.98% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 70.55 (%).Trend:Decrease 42.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 48.61 (%).Trend:Decrease 31.1% than previous quarter

Overall: decreasing (-60.38%). 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 373.8 (%).Trend:Increase 206.72% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 180.27 (%).Trend:Decrease 51.77% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 122.43 (%).Trend:Decrease 32.09% than previous quarter

Overall: decreasing (-67.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.87 (%).Trend:Decrease 4.42% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.96 (%).Trend:Increase 0.53% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.59 (%).Trend:Decrease 2.18% than previous quarter

Overall: decreasing (-1.66%). Fluctuation: **Little** (low variation).


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 52.18 (%).Trend:Increase 2.76% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 50.68 (%).Trend:Decrease 2.87% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 51.01 (%).Trend:Increase 0.65% than previous quarter

Overall: decreasing (-2.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.04 (USD).Trend:Decrease 59.38% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.16 (USD).Trend:Increase 107.69% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.13 (USD).Trend:Increase 44.91% than previous quarter

Overall: increasing (200.96%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 reveal significant volatility across several key performance indicators.  Working capital efficiency (liabilities and current assets on revenue) experienced substantial drops but with large quarter-to-quarter variations. Cost efficiency, specifically the ratio of retained earnings to revenue, saw a substantial, fluctuating decline. SG&A expense ratio, however, decreased steadily.  Investment efficiency (retained earnings on assets) displayed minimal fluctuation. Earnings per share showed a large increase overall, but significant volatility.