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 73.84 (%).Trend:Increase 178.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.09 (%).Trend:Decrease 48.42% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25.5 (%).Trend:Decrease 33.05% than previous quarter

Overall: decreasing (-65.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 185.28 (%).Trend:Increase 214.25% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 95.61 (%).Trend:Decrease 48.4% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 64.43 (%).Trend:Decrease 32.61% than previous quarter

Overall: decreasing (-65.23%). 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 76.19 (%).Trend:Increase 255.03% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 41.17 (%).Trend:Decrease 45.96% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 28.23 (%).Trend:Decrease 31.43% than previous quarter

Overall: decreasing (-62.95%). 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 37.88 (%).Trend:Increase 16.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 39.98 (%).Trend:Increase 5.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 40.93 (%).Trend:Increase 2.38% than previous quarter

Overall: increasing (8.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.31 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.75 (USD).Trend:Increase 141.94% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.97 (USD).Trend:Increase 29.33% than previous quarter

Overall: increasing (212.9%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 reveal a complex picture.  Liabilities and current assets on revenue both show a negative overall trend despite significant increases in Q1 2021, followed by decreases in Q2 and Q3, indicating potential liquidity challenges.  Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits the same pattern, decreasing significantly overall.  Investment efficiency displays a moderate and consistent increase. Earnings per share show a notable increase from Q1 to Q3, suggesting an improved bottom-line result.