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 98.66 (%).Trend:Increase 138.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.99 (%).Trend:Decrease 44.26% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.44 (%).Trend:Decrease 41.01% than previous quarter

Overall: decreasing (-67.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 95.04 (%).Trend:Increase 134.67% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 51.8 (%).Trend:Decrease 45.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 28.27 (%).Trend:Decrease 45.42% than previous quarter

Overall: decreasing (-70.25%). 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 -24.81 (%).Trend:Increase 81.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -9.88 (%).Trend:Decrease 60.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -5.45 (%).Trend:Decrease 44.84% than previous quarter

Overall: increasing (-78.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.32 (%).Trend:Decrease 17.5% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.25 (%).Trend:Decrease 0.29% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.01 (%).Trend:Increase 3.13% than previous quarter

Overall: increasing (2.84%). 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 -2.41 (%).Trend:Decrease 29.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1.92 (%).Trend:Decrease 20.33% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1.6 (%).Trend:Decrease 16.67% than previous quarter

Overall: increasing (-33.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.75 (USD).Trend:Decrease 63.94% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.53 (USD).Trend:Increase 104.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 36.6% than previous quarter

Overall: increasing (178.67%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data reveals substantial fluctuations. Working capital efficiency metrics (liabilities and current assets on revenue) showed a substantial decline. Cost efficiency reveals an increase in the retained earnings to revenue ratio, but with notable variability. Investment efficiency and earnings per share increased but with substantial fluctuations.  The selling, general, and administrative (SG&A) expense ratio saw a slight increase. Overall, Q1-Q3 2021 data indicates a period of significant financial shifts and variability.