Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 321.2 (%).Trend:Increase 322.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 193.84 (%).Trend:Decrease 39.65% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 146.71 (%).Trend:Decrease 24.31% than previous quarter

Overall: decreasing (-54.32%). 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 5.65 (%).Trend:Increase 55.22% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 6.27 (%).Trend:Increase 10.97% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 6.62 (%).Trend:Increase 5.58% than previous quarter

Overall: increasing (17.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.91 (USD).Trend:Decrease 55.68% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.43 (USD).Trend:Increase 27.23% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 25.1% than previous quarter

Overall: increasing (59.16%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q1 to Q3 2021 show inconsistent financial performance.  Retained earnings on assets show a consistent positive trend, while earnings per share (EPS) increase steadily.  However, the ratio of retained earnings to revenue demonstrates significant volatility.  The fluctuating revenue-related metrics contrast with the relatively consistent investment efficiency, potentially indicating structural issues requiring deeper investigation.