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 67.17 (%).Trend:Increase 147.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 32.84 (%).Trend:Decrease 51.11% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.31 (%).Trend:Decrease 32.06% than previous quarter

Overall: decreasing (-66.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 79.45 (%).Trend:Increase 153.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 42.86 (%).Trend:Decrease 46.05% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.86 (%).Trend:Decrease 28.0% than previous quarter

Overall: decreasing (-61.16%). 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 75.25 (%).Trend:Increase 169.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 40.01 (%).Trend:Decrease 46.83% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 26.7 (%).Trend:Decrease 33.27% than previous quarter

Overall: decreasing (-64.52%). 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 29.63 (%).Trend:Increase 11.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 30.98 (%).Trend:Increase 4.56% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 30.57 (%).Trend:Decrease 1.32% than previous quarter

Overall: increasing (3.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 20.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.76 (USD).Trend:Increase 120.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.14 (USD).Trend:Increase 21.59% than previous quarter

Overall: increasing (167.5%). Fluctuation: **Significant** (high variation).



Financial statements reveal considerable volatility in working capital, cost, and investment efficiency. Liabilities and current assets on revenue show a downward trend overall, but with significant fluctuations. The ratio of retained earnings to revenue exhibits a noteworthy decline, also with significant swings.  Investment efficiency, in contrast, exhibits a stable upward trend with little fluctuation. Earnings per share saw a noteworthy overall growth but with considerable quarter-to-quarter variation.