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 78.92 (%).Trend:Increase 71.23% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.0 (%).Trend:Decrease 49.32% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.93 (%).Trend:Decrease 32.67% than previous quarter

Overall: decreasing (-65.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 171.44 (%).Trend:Increase 276.96% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.56 (%).Trend:Decrease 48.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 54.26 (%).Trend:Decrease 38.73% than previous quarter

Overall: decreasing (-68.35%). 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 53.62 (%).Trend:Increase 436.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 28.93 (%).Trend:Decrease 46.05% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 19.16 (%).Trend:Decrease 33.77% than previous quarter

Overall: decreasing (-64.27%). 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 9.94 (%).Trend:Increase 57.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 10.98 (%).Trend:Increase 10.46% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 11.28 (%).Trend:Increase 2.73% than previous quarter

Overall: increasing (13.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 109.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.35 (USD).Trend:Increase 94.44% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.37 (USD).Trend:Increase 5.71% than previous quarter

Overall: increasing (105.56%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 reveal significant volatility across key metrics. Liabilities on revenue decreased from Q1 to Q3 2021, displaying significant fluctuation.  Current assets on revenue also show a substantial decrease from Q1 to Q3 2021. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a substantial decline from Q1-Q3 2021, with considerable fluctuation. Investment efficiency, as measured by retained earnings on assets, is on an upward trend with little fluctuation.  Earnings per share show a pattern of increase, with significant fluctuation.