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 271.95 (%).Trend:Increase 616.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.92 (%).Trend:Decrease 81.28% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.63 (%).Trend:Decrease 37.88% than previous quarter

Overall: decreasing (-88.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 300.66 (%).Trend:Increase 164.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.78 (%).Trend:Decrease 75.79% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.55 (%).Trend:Decrease 30.54% than previous quarter

Overall: decreasing (-83.19%). 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 -23.76 (%).Trend:Increase 261.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2.68 (%).Trend:Decrease 88.72% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 5.2 (%).Trend:Decrease 294.03% than previous quarter

Overall: increasing (-121.89%). 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 -1.55 (%).Trend:Increase 14.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.45 (%).Trend:Decrease 70.97% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 1.42 (%).Trend:Decrease 415.56% than previous quarter

Overall: increasing (-191.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 119.4% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 280.77% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 111.11% than previous quarter

Overall: increasing (703.85%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased overall by 88.37% but experienced substantial quarterly changes. Current assets on revenue also decreased by 83.19% with significant volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, shows an increase (though negative overall) and substantial fluctuations. Investment efficiency (retained earnings on assets) also shows significant increases and variations. Earnings per share increased by 703.85% overall with large quarter-to-quarter swings.