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 97.47 (%).Trend:Increase 123.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 45.76 (%).Trend:Decrease 53.05% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 47.89 (%).Trend:Increase 4.65% than previous quarter

Overall: decreasing (-50.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 205.05 (%).Trend:Increase 152.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 95.08 (%).Trend:Decrease 53.63% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 56.35 (%).Trend:Decrease 40.73% than previous quarter

Overall: decreasing (-72.52%). 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 219.91 (%).Trend:Increase 121.48% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 101.49 (%).Trend:Decrease 53.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 64.7 (%).Trend:Decrease 36.25% than previous quarter

Overall: decreasing (-70.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.15 (%).Trend:Decrease 4.29% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.92 (%).Trend:Decrease 3.6% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.23 (%).Trend:Increase 0.94% than previous quarter

Overall: decreasing (-2.69%). 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 49.53 (%).Trend:Decrease 2.63% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 50.34 (%).Trend:Increase 1.64% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 42.93 (%).Trend:Decrease 14.72% than previous quarter

Overall: decreasing (-13.33%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.46 (USD).Trend:Increase 12.2% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 115.22% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.99 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (115.22%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 show significant fluctuations across multiple metrics.  Liabilities and current assets on revenue declined sharply, indicating a potential shift in working capital management. The ratio of retained earnings to revenue decreased drastically, signaling a possible impact on profitability.  Selling, General, and Administrative (SG&A) expenses showed a slight decline.  Investment efficiency, as measured by retained earnings on assets, shows a slight downward trend. Earnings per share increased, but with volatility, suggesting potential profitability changes.