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 174.23 (%).Trend:Increase 83.23% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 87.35 (%).Trend:Decrease 49.87% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 59.09 (%).Trend:Decrease 32.35% than previous quarter

Overall: decreasing (-66.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 292.65 (%).Trend:Increase 722.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 167.44 (%).Trend:Decrease 42.78% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 113.39 (%).Trend:Decrease 32.28% than previous quarter

Overall: decreasing (-61.25%). 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 -2937.47 (%).Trend:Increase 143.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1432.36 (%).Trend:Decrease 51.24% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -824.12 (%).Trend:Decrease 42.46% than previous quarter

Overall: increasing (-71.94%). 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 -352.42 (%).Trend:Decrease 8.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -327.69 (%).Trend:Decrease 7.02% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -300.46 (%).Trend:Decrease 8.31% than previous quarter

Overall: increasing (-14.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.97 (USD).Trend:Decrease 112.47% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.42 (USD).Trend:Increase 46.39% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.2 (USD).Trend:Increase 54.93% than previous quarter

Overall: increasing (126.8%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 through Q3 2021 exhibit considerable volatility. Liabilities on revenue trended downward, yet with substantial quarterly changes.  Current assets on revenue followed a similar pattern.  The ratio of retained earnings to revenue increased negatively, with significant fluctuations. Investment efficiency, measured by retained earnings on assets, also showed a negative increase, although with substantial changes in individual quarters. Earnings per share saw a positive overall trend, yet individual quarters exhibited varying performance.