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 60.56 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.32 (%).Trend:Decrease 53.24% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19.85 (%).Trend:Decrease 29.91% than previous quarter

Overall: decreasing (-67.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 174.54 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.51 (%).Trend:Decrease 49.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 61.41 (%).Trend:Decrease 30.62% than previous quarter

Overall: decreasing (-64.82%). 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 -2.76 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 9.63 (%).Trend:Decrease 448.91% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.53 (%).Trend:Increase 9.35% than previous quarter

Overall: increasing (-481.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.95 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.16 (%).Trend:Decrease 6.61% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.49 (%).Trend:Decrease 6.0% than previous quarter

Overall: decreasing (-12.22%). 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 -0.87 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 6.26 (%).Trend:Decrease 819.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 10.68 (%).Trend:Increase 70.61% than previous quarter

Overall: increasing (-1327.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.78 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.39 (USD).Trend:Increase 146.63% than previous quarter
Year 2021 Quarter 3: Earning Per Share 8.08 (USD).Trend:Increase 84.05% than previous quarter

Overall: increasing (353.93%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 reveal significant fluctuations in several key metrics. Liabilities and current assets on revenue show substantial decreases, while the ratio of retained earnings to revenue is highly volatile.  SG&A expense ratio shows a more stable decrease.  Retained earnings on assets and earnings per share also exhibit significant volatility, with substantial increases and decreases between quarters.  More context is needed to interpret the significance of these fluctuations.