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 271.95 (%).Trend:Increase 616.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.92 (%).Trend:Decrease 81.28% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.63 (%).Trend:Decrease 37.88% than previous quarter

Overall: decreasing (-88.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 300.66 (%).Trend:Increase 164.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.78 (%).Trend:Decrease 75.79% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.55 (%).Trend:Decrease 30.54% than previous quarter

Overall: decreasing (-83.19%). 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 -23.76 (%).Trend:Increase 261.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2.68 (%).Trend:Decrease 88.72% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 5.2 (%).Trend:Decrease 294.03% than previous quarter

Overall: increasing (-121.89%). 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 -1.55 (%).Trend:Increase 14.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.45 (%).Trend:Decrease 70.97% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 1.42 (%).Trend:Decrease 415.56% than previous quarter

Overall: increasing (-191.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 119.4% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 280.77% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 111.11% than previous quarter

Overall: increasing (703.85%). Fluctuation: **Significant** (high variation).



Financial statement analysis reveals high volatility across key metrics.  Working capital efficiency fluctuates widely; liabilities and current assets on revenue both exhibit substantial declines and increases.  Cost efficiency, as gauged by the ratio of retained earnings to revenue, shows a complex pattern of significant ups and downs.  Investment efficiency (retained earnings on assets) follows a similar pattern of notable changes.  Earnings per share also display significant quarter-to-quarter changes, with an overall upward trend.