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 112.11 (%).Trend:Increase 171.39% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.87 (%).Trend:Decrease 51.06% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.64 (%).Trend:Decrease 31.4% than previous quarter

Overall: decreasing (-66.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 150.46 (%).Trend:Increase 175.82% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 74.23 (%).Trend:Decrease 50.66% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 49.58 (%).Trend:Decrease 33.21% than previous quarter

Overall: decreasing (-67.05%). 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 96.32 (%).Trend:Increase 145.97% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 47.25 (%).Trend:Decrease 50.94% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 31.39 (%).Trend:Decrease 33.57% than previous quarter

Overall: decreasing (-67.41%). 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 26.77 (%).Trend:Increase 0.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 26.84 (%).Trend:Increase 0.26% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 26.91 (%).Trend:Increase 0.26% than previous quarter

Overall: increasing (0.52%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.4 (USD).Trend:Decrease 123.53% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.01 (USD).Trend:Increase 152.5% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.32 (USD).Trend:Increase 30.69% than previous quarter

Overall: increasing (230.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 show significant volatility in working capital, current assets, and cost efficiency ratios.  Retained earnings on assets exhibit a more stable trend. Earnings per share display a significant decrease in Q1 2021, followed by an increase in Q2 and Q3, highlighting substantial fluctuations.