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 82.77 (%).Trend:Increase 276.23% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.19 (%).Trend:Decrease 65.94% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.28 (%).Trend:Decrease 24.51% than previous quarter

Overall: decreasing (-74.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 61.78 (%).Trend:Increase 357.29% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 27.28 (%).Trend:Decrease 55.84% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 14.81 (%).Trend:Decrease 45.71% than previous quarter

Overall: decreasing (-76.03%). 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
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
Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.61 (USD).Trend:Decrease 39.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.64 (USD).Trend:Increase 332.79% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.22 (USD).Trend:Decrease 15.91% than previous quarter

Overall: increasing (263.93%). Fluctuation: **Significant** (high variation).



Financial statement analysis for the first three quarters of 2021 shows significant volatility across key metrics. Working capital efficiency, specifically liabilities and current assets on revenue, exhibits substantial quarter-to-quarter fluctuations.  Earnings per share demonstrate substantial increases and decreases. This high variability requires deeper investigation into the underlying reasons behind the trends.