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 73.26 (%).Trend:Increase 104.58% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 45.84 (%).Trend:Decrease 37.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 35.16 (%).Trend:Decrease 23.3% than previous quarter

Overall: decreasing (-52.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 141.11 (%).Trend:Increase 137.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 79.76 (%).Trend:Decrease 43.48% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 59.38 (%).Trend:Decrease 25.55% than previous quarter

Overall: decreasing (-57.92%). 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 16.34 (%).Trend:Increase 348.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 10.52 (%).Trend:Decrease 35.62% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 8.17 (%).Trend:Decrease 22.34% than previous quarter

Overall: decreasing (-50.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.1 (%).Trend:Decrease 9.52% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Decrease 7.9% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.96 (%).Trend:Decrease 4.01% than previous quarter

Overall: decreasing (-11.59%). 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 4.02 (%).Trend:Increase 97.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 5.28 (%).Trend:Increase 31.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 6.19 (%).Trend:Increase 17.23% than previous quarter

Overall: increasing (53.98%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 228.57% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.55 (USD).Trend:Increase 205.56% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.85 (USD).Trend:Increase 54.55% than previous quarter

Overall: increasing (372.22%). Fluctuation: **Significant** (high variation).



The financial statements exhibit substantial volatility in key metrics. Liabilities on revenue and current assets on revenue demonstrate significant downward trends, although both saw increases in Q1 of 2022.  The ratio of retained earnings to revenue shows significant decrease during the period. SG&A expense ratio declines steadily. Investment efficiency saw a neutral pattern with increasing retained earnings on assets. Earnings per share show substantial fluctuations.