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 87.67 (%).Trend:Increase 194.69% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.76 (%).Trend:Decrease 48.94% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.59 (%).Trend:Decrease 33.89% than previous quarter

Overall: decreasing (-66.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 207.47 (%).Trend:Increase 179.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 95.55 (%).Trend:Decrease 53.95% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 63.62 (%).Trend:Decrease 33.42% than previous quarter

Overall: decreasing (-69.34%). 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 294.54 (%).Trend:Increase 178.31% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 139.98 (%).Trend:Decrease 52.48% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 93.69 (%).Trend:Decrease 33.07% than previous quarter

Overall: decreasing (-68.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.43 (%).Trend:Decrease 7.49% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.43 (%).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.77 (%).Trend:Increase 2.07% than previous quarter

Overall: increasing (2.07%). 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 75.87 (%).Trend:Decrease 0.04% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 68.65 (%).Trend:Decrease 9.52% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 69.71 (%).Trend:Increase 1.54% than previous quarter

Overall: decreasing (-8.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.6 (USD).Trend:Decrease 47.05% than previous quarter
Year 2021 Quarter 2: Earning Per Share 5.53 (USD).Trend:Increase 112.69% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.97 (USD).Trend:Increase 44.12% than previous quarter

Overall: increasing (206.54%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 reveal a mixed bag of financial performance trends.  Working capital efficiency shows substantial decreases in liabilities and current assets. Cost efficiency (ratio of retained earnings to revenue) displays a significant downward trend.  Selling, General, and Administrative (SG&A) expenses demonstrate minor increases. Investment efficiency exhibits slight, steady decreases, while earning per share experiences substantial growth.