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 79.77 (%).Trend:Increase 238.44% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.72 (%).Trend:Decrease 52.71% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25.19 (%).Trend:Decrease 33.22% than previous quarter

Overall: decreasing (-68.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 531.34 (%).Trend:Increase 212.41% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 280.75 (%).Trend:Decrease 47.16% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 187.82 (%).Trend:Decrease 33.1% than previous quarter

Overall: decreasing (-64.65%). 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 1020.18 (%).Trend:Increase 199.59% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 489.35 (%).Trend:Decrease 52.03% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 330.85 (%).Trend:Decrease 32.39% than previous quarter

Overall: decreasing (-67.57%). 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 83.33 (%).Trend:Decrease 1.72% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 83.39 (%).Trend:Increase 0.07% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 83.24 (%).Trend:Decrease 0.18% than previous quarter

Overall: decreasing (-0.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.63 (USD).Trend:Decrease 93.32% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.49 (USD).Trend:Increase 612.7% than previous quarter
Year 2021 Quarter 3: Earning Per Share 8.12 (USD).Trend:Increase 80.85% than previous quarter

Overall: increasing (1188.89%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 show significant fluctuations in key financial metrics. Liabilities on revenue, current assets on revenue, and the retained earnings to revenue ratio all reveal decreases, though with substantial quarter-to-quarter variations.  Investment efficiency shows minimal change in retained earnings on assets. Earnings per share, however, demonstrate a substantial overall increase despite significant fluctuations between quarters.  The overall picture indicates financial volatility.