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 107.62 (%).Trend:Increase 81.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.28 (%).Trend:Decrease 50.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.94 (%).Trend:Decrease 45.68% than previous quarter

Overall: decreasing (-73.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 206.34 (%).Trend:Increase 202.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 101.63 (%).Trend:Decrease 50.75% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 69.55 (%).Trend:Decrease 31.57% than previous quarter

Overall: decreasing (-66.29%). 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 463.57 (%).Trend:Increase 180.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 220.15 (%).Trend:Decrease 52.51% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 147.35 (%).Trend:Decrease 33.07% than previous quarter

Overall: decreasing (-68.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.62 (%).Trend:Decrease 10.25% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.46 (%).Trend:Decrease 2.1% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.39 (%).Trend:Decrease 0.94% than previous quarter

Overall: decreasing (-3.02%). 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 77.49 (%).Trend:Increase 12.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 78.4 (%).Trend:Increase 1.17% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 79.66 (%).Trend:Increase 1.61% than previous quarter

Overall: increasing (2.8%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.84 (USD).Trend:Decrease 29.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 7.62 (USD).Trend:Increase 168.31% than previous quarter
Year 2021 Quarter 3: Earning Per Share 12.19 (USD).Trend:Increase 59.97% than previous quarter

Overall: increasing (329.23%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 exhibit significant fluctuations. Liabilities on revenue show a considerable decrease followed by further decreases; current assets on revenue display comparable volatility. Cost efficiency trends are mixed, with a steady decrease in SG&A but substantial variation in the retained earnings ratio. Investment efficiency demonstrates steady growth in retained earnings on assets, contrasting the significant instability in other areas. Earnings per share have pronounced increases and decreases. The data point to a volatile period with considerable instability in revenue, costs, and earnings requiring further analysis.