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 159.39 (%).Trend:Increase 159.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 69.46 (%).Trend:Decrease 56.42% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.15 (%).Trend:Decrease 39.32% than previous quarter

Overall: decreasing (-73.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 72.61 (%).Trend:Increase 160.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 40.23 (%).Trend:Decrease 44.59% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.91 (%).Trend:Decrease 23.17% than previous quarter

Overall: decreasing (-57.43%). 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 -316.81 (%).Trend:Increase 106.93% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -122.4 (%).Trend:Decrease 61.36% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -61.4 (%).Trend:Decrease 49.84% than previous quarter

Overall: increasing (-80.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.13 (%).Trend:Decrease 33.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.15 (%).Trend:Increase 0.94% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.09 (%).Trend:Decrease 2.79% than previous quarter

Overall: decreasing (-1.88%). 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 -16.88 (%).Trend:Increase 3.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -15.56 (%).Trend:Decrease 7.82% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -12.85 (%).Trend:Decrease 17.42% than previous quarter

Overall: increasing (-23.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.34 (USD).Trend:Decrease 105.6% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.08 (USD).Trend:Increase 129.85% than previous quarter
Year 2021 Quarter 3: Earning Per Share 6.73 (USD).Trend:Increase 118.51% than previous quarter

Overall: increasing (402.24%). Fluctuation: **Significant** (high variation).



Financial statement responses for Q1-Q3 2021 reveal significant fluctuations across key metrics. Working capital efficiency shows substantial decreases in liabilities and current assets on revenue, while cost efficiency exhibits high variability in retained earnings to revenue ratio, but relatively stable SG&A expense. Investment efficiency displays noteworthy variability in retained earnings on assets. Earnings per share, however, experienced a substantial rise. The data suggests high volatility across all examined areas, necessitating further investigation to understand the underlying factors driving these fluctuations.