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 264.63 (%).Trend:Increase 196.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 132.23 (%).Trend:Decrease 50.03% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 92.41 (%).Trend:Decrease 30.11% than previous quarter

Overall: decreasing (-65.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 532.34 (%).Trend:Increase 312.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 258.58 (%).Trend:Decrease 51.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 166.63 (%).Trend:Decrease 35.56% than previous quarter

Overall: decreasing (-68.7%). 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 -34.48 (%).Trend:Increase 36.34% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12.95 (%).Trend:Decrease 62.44% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -5.83 (%).Trend:Decrease 54.98% than previous quarter

Overall: increasing (-83.09%). 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 -4.64 (%).Trend:Decrease 64.36% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.52 (%).Trend:Decrease 24.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -2.32 (%).Trend:Decrease 34.09% than previous quarter

Overall: increasing (-50.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 68.12% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.5 (USD).Trend:Increase 127.27% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.5 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (278.79%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 show considerable volatility across key financial metrics. Liabilities on revenue decreased by 65.08%, and current assets on revenue decreased by 68.7%. The ratio of retained earnings to revenue increased by 83.09%, but with significant fluctuations. Invest efficiency displayed an increasing trend in retained earnings on assets, -50%. Earning per share increased by 278.79%.