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 58.7 (%).Trend:Increase 163.58% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 34.78 (%).Trend:Decrease 40.75% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 23.82 (%).Trend:Decrease 31.51% than previous quarter

Overall: decreasing (-59.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 207.13 (%).Trend:Increase 224.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 111.25 (%).Trend:Decrease 46.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 78.0 (%).Trend:Decrease 29.89% than previous quarter

Overall: decreasing (-62.34%). 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 181.63 (%).Trend:Increase 251.79% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 99.05 (%).Trend:Decrease 45.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 71.41 (%).Trend:Decrease 27.91% than previous quarter

Overall: decreasing (-60.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.37 (%).Trend:Decrease 12.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Increase 0.2% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.99 (%).Trend:Decrease 2.06% than previous quarter

Overall: decreasing (-1.87%). 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 33.58 (%).Trend:Increase 14.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 35.71 (%).Trend:Increase 6.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 37.97 (%).Trend:Increase 6.33% than previous quarter

Overall: increasing (13.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.66 (USD).Trend:Decrease 64.49% than previous quarter
Year 2021 Quarter 2: Earning Per Share 5.21 (USD).Trend:Increase 95.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.87 (USD).Trend:Increase 51.06% than previous quarter

Overall: increasing (195.86%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 to Q3 2021 show substantial fluctuations. Working capital efficiency displays decreasing liabilities and current assets with significant volatility.  Cost efficiency shows declining retained earnings to revenue ratios with high volatility, but stable SG&A expenses.  Investment efficiency demonstrates consistent increases in retained earnings on assets with minimal fluctuation. Earnings per share present a notable decrease then a substantial increase, characterized by considerable quarter-to-quarter variability.