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 67.17 (%).Trend:Increase 147.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 32.84 (%).Trend:Decrease 51.11% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.31 (%).Trend:Decrease 32.06% than previous quarter

Overall: decreasing (-66.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 79.45 (%).Trend:Increase 153.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 42.86 (%).Trend:Decrease 46.05% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.86 (%).Trend:Decrease 28.0% than previous quarter

Overall: decreasing (-61.16%). 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 75.25 (%).Trend:Increase 169.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 40.01 (%).Trend:Decrease 46.83% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 26.7 (%).Trend:Decrease 33.27% than previous quarter

Overall: decreasing (-64.52%). 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 29.63 (%).Trend:Increase 11.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 30.98 (%).Trend:Increase 4.56% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 30.57 (%).Trend:Decrease 1.32% than previous quarter

Overall: increasing (3.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 20.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.76 (USD).Trend:Increase 120.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.14 (USD).Trend:Increase 21.59% than previous quarter

Overall: increasing (167.5%). Fluctuation: **Significant** (high variation).



Financial statement responses for Q1 2021 to Q3 2021 show significant fluctuations in working capital efficiency metrics.  Liabilities on revenue and current assets on revenue both decreased overall but with substantial quarter-to-quarter variations.  Cost efficiency, measured by the ratio of retained earnings to revenue, also saw a substantial overall decrease with similar erratic patterns.  Investment efficiency, gauged by retained earnings on assets, exhibited a more stable increase. Earnings per share saw a notable overall increase, but with substantial quarterly variations.