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 104.78 (%).Trend:Increase 191.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.55 (%).Trend:Decrease 57.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.19 (%).Trend:Decrease 23.25% than previous quarter

Overall: decreasing (-67.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 80.0 (%).Trend:Increase 109.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 38.48 (%).Trend:Decrease 51.9% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 25.49 (%).Trend:Decrease 33.76% than previous quarter

Overall: decreasing (-68.14%). 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 1118.93 (%).Trend:Increase 197.38% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 543.05 (%).Trend:Decrease 51.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 361.91 (%).Trend:Decrease 33.36% than previous quarter

Overall: decreasing (-67.66%). 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 84.18 (%).Trend:Increase 5.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 85.57 (%).Trend:Increase 1.65% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 86.74 (%).Trend:Increase 1.37% than previous quarter

Overall: increasing (3.04%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.01 (USD).Trend:Decrease 65.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.73 (USD).Trend:Increase 135.32% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.31 (USD).Trend:Increase 54.55% than previous quarter

Overall: increasing (263.68%). Fluctuation: **Significant** (high variation).



The financial statements for Q1-Q3 2021 highlight critical trends.  Decreasing liabilities and current assets relative to revenue indicate potential issues with working capital management.  This negative trend is mirrored in cost efficiency, reflected in the decreasing ratio of retained earnings to revenue.  Meanwhile, investment efficiency remains stable and positive, suggesting minimal issues in asset management. The significant increase and decrease in earnings per share emphasizes the volatile nature of the company's profitability.