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 102.2 (%).Trend:Increase 233.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.23 (%).Trend:Decrease 50.85% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.08 (%).Trend:Decrease 32.15% than previous quarter

Overall: decreasing (-66.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 188.14 (%).Trend:Increase 196.24% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 92.72 (%).Trend:Decrease 50.72% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.32 (%).Trend:Decrease 29.55% than previous quarter

Overall: decreasing (-65.28%). 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 -1.3 (%).Trend:Decrease 90.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 8.76 (%).Trend:Decrease 773.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.95 (%).Trend:Increase 25.0% than previous quarter

Overall: increasing (-942.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.47 (%).Trend:Increase 12.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.96 (%).Trend:Decrease 5.91% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.27 (%).Trend:Decrease 1.73% than previous quarter

Overall: decreasing (-7.53%). 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 -0.44 (%).Trend:Decrease 96.74% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 6.14 (%).Trend:Decrease 1495.45% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 11.21 (%).Trend:Increase 82.57% than previous quarter

Overall: increasing (-2647.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 67.29% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 182.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 61.62% than previous quarter

Overall: increasing (357.14%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 indicate significant fluctuations in financial metrics. Liabilities and current assets on revenue decreased substantially, with high volatility. The ratio of retained earnings to revenue increased, but with considerable variation. SG&A expense ratios decreased slightly, with little fluctuation. Investment efficiency and earnings per share demonstrated upward trends, with high variation.