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 28.45 (%).Trend:Increase 171.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 12.42 (%).Trend:Decrease 56.34% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 7.97 (%).Trend:Decrease 35.83% than previous quarter

Overall: decreasing (-71.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 80.79 (%).Trend:Increase 178.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 38.54 (%).Trend:Decrease 52.3% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 24.83 (%).Trend:Decrease 35.57% than previous quarter

Overall: decreasing (-69.27%). 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 -10.71 (%).Trend:Increase 24.83% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 0.15 (%).Trend:Decrease 101.4% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 1.54 (%).Trend:Increase 926.67% than previous quarter

Overall: increasing (-114.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.37 (%).Trend:Decrease 26.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.97 (%).Trend:Decrease 5.43% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.23 (%).Trend:Increase 3.73% than previous quarter

Overall: decreasing (-1.9%). 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 -9.06 (%).Trend:Decrease 51.6% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 0.28 (%).Trend:Decrease 103.09% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.23 (%).Trend:Increase 1410.71% than previous quarter

Overall: increasing (-146.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 6.53 (USD).Trend:Increase 0.62% than previous quarter
Year 2021 Quarter 2: Earning Per Share 18.44 (USD).Trend:Increase 182.39% than previous quarter
Year 2021 Quarter 3: Earning Per Share 23.23 (USD).Trend:Increase 25.98% than previous quarter

Overall: increasing (255.74%). Fluctuation: **Significant** (high variation).



The financial statements for Q1 to Q3 2021 show a mixed picture. Working capital efficiency trends downward. Liabilities and current assets on revenue show considerable decreases. Cost efficiency shows a fluctuating ratio of retained earnings to revenue but a small overall decrease in SG&A expenses. Investment efficiency reveals significant increases in retained earnings on assets. Earnings per share show a notable upward trend with significant quarter-to-quarter variations.