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 73.84 (%).Trend:Increase 178.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.09 (%).Trend:Decrease 48.42% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25.5 (%).Trend:Decrease 33.05% than previous quarter

Overall: decreasing (-65.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 185.28 (%).Trend:Increase 214.25% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 95.61 (%).Trend:Decrease 48.4% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 64.43 (%).Trend:Decrease 32.61% than previous quarter

Overall: decreasing (-65.23%). 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 76.19 (%).Trend:Increase 255.03% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 41.17 (%).Trend:Decrease 45.96% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 28.23 (%).Trend:Decrease 31.43% than previous quarter

Overall: decreasing (-62.95%). 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 37.88 (%).Trend:Increase 16.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 39.98 (%).Trend:Increase 5.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 40.93 (%).Trend:Increase 2.38% than previous quarter

Overall: increasing (8.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.31 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.75 (USD).Trend:Increase 141.94% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.97 (USD).Trend:Increase 29.33% than previous quarter

Overall: increasing (212.9%). Fluctuation: **Significant** (high variation).



The financial statements for Q1 2021 to Q3 2021 show significant fluctuations in working capital efficiency. Liabilities on revenue decreased by 65.47% overall but with substantial quarter-to-quarter swings.  Current assets on revenue also decreased by a similar amount (-65.23%) with high variation.  Cost efficiency, measured by the ratio of retained earnings to revenue, also saw a substantial decrease (-62.95%) with significant quarter-to-quarter variation.  Conversely, investment efficiency, as measured by retained earnings on assets, showed a small overall increase (8.05%) with little variation. Earnings per share (EPS) saw a substantial increase (212.9%) with major quarterly differences.  The data suggest substantial volatility in the company's financial performance during this period.