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 63.47 (%).Trend:Increase 209.91% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.99 (%).Trend:Decrease 57.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 20.26 (%).Trend:Decrease 24.94% than previous quarter

Overall: decreasing (-68.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 71.95 (%).Trend:Increase 245.75% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 33.53 (%).Trend:Decrease 53.4% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 26.96 (%).Trend:Decrease 19.59% than previous quarter

Overall: decreasing (-62.53%). 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 151.59 (%).Trend:Increase 210.89% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 75.45 (%).Trend:Decrease 50.23% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 52.4 (%).Trend:Decrease 30.55% than previous quarter

Overall: decreasing (-65.43%). 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 45.56 (%).Trend:Increase 8.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 48.34 (%).Trend:Increase 6.1% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 48.96 (%).Trend:Increase 1.28% than previous quarter

Overall: increasing (7.46%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.42 (USD).Trend:Decrease 62.23% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.79 (USD).Trend:Increase 166.9% than previous quarter
Year 2021 Quarter 3: Earning Per Share 6.82 (USD).Trend:Increase 79.95% than previous quarter

Overall: increasing (380.28%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 demonstrate a pattern of significant fluctuation across several key metrics. Working capital efficiency (liabilities and current assets on revenue) and cost efficiency (retained earnings/revenue) trend downward with considerable volatility.  Investment efficiency shows steady growth with minimal variation. Conversely, earnings per share demonstrate a strong upward trend, albeit with significant quarterly volatility.  Further analysis is crucial to pinpoint the underlying factors contributing to these trends and potential outliers.