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 297.92 (%).Trend:Increase 346.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97.34 (%).Trend:Decrease 67.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 68.08 (%).Trend:Decrease 30.06% than previous quarter

Overall: decreasing (-77.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 482.13 (%).Trend:Increase 227.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 261.98 (%).Trend:Decrease 45.66% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 123.68 (%).Trend:Decrease 52.79% than previous quarter

Overall: decreasing (-74.35%). 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 561.25 (%).Trend:Increase 185.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 285.25 (%).Trend:Decrease 49.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 192.08 (%).Trend:Decrease 32.66% than previous quarter

Overall: decreasing (-65.78%). 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 58.81 (%).Trend:Decrease 1.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 58.14 (%).Trend:Decrease 1.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 55.79 (%).Trend:Decrease 4.04% than previous quarter

Overall: decreasing (-5.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 2.38 (USD).Trend:Decrease 55.09% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.39 (USD).Trend:Increase 84.45% than previous quarter
Year 2021 Quarter 3: Earning Per Share 6.45 (USD).Trend:Increase 46.92% than previous quarter

Overall: increasing (171.01%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 reveal significant volatility. Working capital efficiency metrics, including liabilities and current assets on revenue, experienced substantial fluctuations, with both decreasing overall but fluctuating dramatically quarter-to-quarter.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also displayed a considerable downward trend.  Despite the instability in other areas, investment efficiency exhibited a more stable, albeit declining, trend. Earnings per share (EPS) increased significantly over the period, but with highly variable quarter-on-quarter results.