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 92.43 (%).Trend:Increase 15.28% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 43.2 (%).Trend:Decrease 53.26% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.77 (%).Trend:Decrease 19.51% than previous quarter

Overall: decreasing (-62.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 192.24 (%).Trend:Increase 124.34% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 90.14 (%).Trend:Decrease 53.11% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 69.87 (%).Trend:Decrease 22.49% than previous quarter

Overall: decreasing (-63.65%). 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 31.15 (%).Trend:Increase 323.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 14.87 (%).Trend:Decrease 52.26% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.75 (%).Trend:Decrease 27.71% than previous quarter

Overall: decreasing (-65.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.67 (%).Trend:Decrease 11.83% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.71 (%).Trend:Increase 0.23% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.28 (%).Trend:Decrease 2.43% than previous quarter

Overall: decreasing (-2.21%). 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 13.7 (%).Trend:Increase 85.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 13.57 (%).Trend:Decrease 0.95% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 12.94 (%).Trend:Decrease 4.64% than previous quarter

Overall: decreasing (-5.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.21 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.21 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.62 (USD).Trend:Increase 195.24% than previous quarter

Overall: increasing (195.24%). Fluctuation: **Significant** (high variation).



Financial statements from Q1-Q3 2021 highlight considerable volatility across several metrics.  Working capital efficiency exhibits significant fluctuations, with both liabilities and current assets on revenue decreasing substantially.  Cost efficiency reveals a substantial drop in the retained earnings to revenue ratio, while the SG&A expense ratio shows little change.  Investment efficiency displays a small decline in retained earnings on assets. Earnings per share increased significantly in Q3 2021.