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 71.98 (%).Trend:Increase 151.85% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.9 (%).Trend:Decrease 52.9% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.59 (%).Trend:Decrease 21.56% than previous quarter

Overall: decreasing (-63.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 197.85 (%).Trend:Increase 150.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 105.93 (%).Trend:Decrease 46.46% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 76.08 (%).Trend:Decrease 28.18% than previous quarter

Overall: decreasing (-61.55%). 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 296.02 (%).Trend:Increase 161.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 154.93 (%).Trend:Decrease 47.66% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 111.19 (%).Trend:Decrease 28.23% than previous quarter

Overall: decreasing (-62.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.96 (%).Trend:Decrease 17.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.4 (%).Trend:Increase 3.68% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.6 (%).Trend:Increase 1.61% than previous quarter

Overall: increasing (5.35%). 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 72.47 (%).Trend:Increase 5.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 73.64 (%).Trend:Increase 1.61% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 74.33 (%).Trend:Increase 0.94% than previous quarter

Overall: increasing (2.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.04 (USD).Trend:Decrease 32.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.58 (USD).Trend:Increase 124.51% than previous quarter
Year 2021 Quarter 3: Earning Per Share 6.95 (USD).Trend:Increase 51.75% than previous quarter

Overall: increasing (240.69%). Fluctuation: **Significant** (high variation).



The provided financial statements for 2021 reveal significant volatility in various key metrics. Working capital efficiency shows substantial decreases in liabilities and current assets from Q1 to Q3 2021.  Cost efficiency shows a slight increase in SG&A expense ratio and significant drops in the ratio of retained earnings to revenue. Investment efficiency demonstrates a stable, albeit modest, rise in retained earnings on assets. Earnings per share displayed significant volatility, with substantial fluctuations.  The overall picture suggests a complex financial situation needing deeper analysis.