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 present a picture of significant volatility across key financial metrics.  Liabilities and current assets on revenue show substantial declines. Retained earnings ratios and earnings per share show substantial increases and decreases. SG&A expense ratio exhibits a stable decrease.  These findings suggest a need for further investigation to understand the underlying drivers of these fluctuations.