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 291.1 (%).Trend:Increase 143.42% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 145.63 (%).Trend:Decrease 49.97% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 102.2 (%).Trend:Decrease 29.82% than previous quarter

Overall: decreasing (-64.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 228.55 (%).Trend:Increase 218.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 122.52 (%).Trend:Decrease 46.39% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 85.05 (%).Trend:Decrease 30.58% than previous quarter

Overall: decreasing (-62.79%). 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 -266.6 (%).Trend:Increase 182.62% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -126.25 (%).Trend:Decrease 52.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -82.92 (%).Trend:Decrease 34.32% than previous quarter

Overall: increasing (-68.9%). 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 -42.59 (%).Trend:Decrease 4.25% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -39.51 (%).Trend:Decrease 7.23% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -38.38 (%).Trend:Decrease 2.86% than previous quarter

Overall: increasing (-9.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 21.05% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.75 (USD).Trend:Increase 150.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.35 (USD).Trend:Increase 80.0% than previous quarter

Overall: increasing (350.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 show considerable fluctuations. Liabilities on revenue dropped significantly.  Current assets on revenue also decreased substantially.  The retained earnings-to-revenue ratio shows significant changes, with a substantial increase in Q1 2021, followed by a decrease and a further decrease in Q3.  Investment efficiency exhibits a moderate but consistent increase.  Earnings per share increased substantially throughout the period, which could indicate potential growth.  The high variability in these metrics requires further examination.