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 129.0 (%).Trend:Increase 181.97% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 52.78 (%).Trend:Decrease 59.09% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.47 (%).Trend:Decrease 34.69% than previous quarter

Overall: decreasing (-73.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 290.52 (%).Trend:Increase 255.07% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 127.0 (%).Trend:Decrease 56.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 85.05 (%).Trend:Decrease 33.03% than previous quarter

Overall: decreasing (-70.72%). 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 1192.37 (%).Trend:Increase 173.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 575.37 (%).Trend:Decrease 51.75% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 389.07 (%).Trend:Decrease 32.38% than previous quarter

Overall: decreasing (-67.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.53 (%).Trend:Decrease 7.29% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.36 (%).Trend:Decrease 0.72% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.29 (%).Trend:Decrease 0.3% than previous quarter

Overall: decreasing (-1.02%). 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 225.94 (%).Trend:Decrease 12.14% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 239.18 (%).Trend:Increase 5.86% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 243.41 (%).Trend:Increase 1.77% than previous quarter

Overall: increasing (7.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.38 (USD).Trend:Decrease 51.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 5.09 (USD).Trend:Increase 113.87% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.72 (USD).Trend:Increase 51.67% than previous quarter

Overall: increasing (224.37%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 indicate significant volatility. Working capital efficiency shows major fluctuations in liabilities and current assets tied to revenue.  Cost efficiency shows considerable fluctuation in retained earnings to revenue, while SG&A expense ratio shows minimal variation, indicating stability in that area. Investment efficiency is stable with little fluctuation in retained earnings on assets.  Earnings per share demonstrate considerable volatility, showing a substantial upward trend.