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 315.0 (%).Trend:Increase 330.56% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 129.81 (%).Trend:Decrease 58.79% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 79.93 (%).Trend:Decrease 38.43% than previous quarter

Overall: decreasing (-74.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 543.31 (%).Trend:Increase 131.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 225.08 (%).Trend:Decrease 58.57% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 148.36 (%).Trend:Decrease 34.09% than previous quarter

Overall: decreasing (-72.69%). 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 8.3 (%).Trend:Decrease 337.14% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 21.5 (%).Trend:Increase 159.04% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 23.28 (%).Trend:Increase 8.28% than previous quarter

Overall: increasing (180.48%). 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 1.32 (%).Trend:Decrease 203.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.12 (%).Trend:Increase 515.15% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 13.5 (%).Trend:Increase 66.26% than previous quarter

Overall: increasing (922.73%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 reveal significant variations in key performance indicators. Liabilities on revenue show a substantial decline from Q1 to Q3. Current assets on revenue also show a considerable decrease. In contrast, cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates a notable upward trend from Q1 to Q3.  Invest efficiency, measured by retained earnings on assets, displays a substantial increase from Q1 to Q3 with considerable quarter-to-quarter variation. The data highlights both positive and negative trends with significant volatility requiring further investigation.