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 111.97 (%).Trend:Increase 132.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.24 (%).Trend:Decrease 51.56% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 36.37 (%).Trend:Decrease 32.95% than previous quarter

Overall: decreasing (-67.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 76.41 (%).Trend:Increase 91.17% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 42.83 (%).Trend:Decrease 43.95% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.52 (%).Trend:Decrease 28.74% than previous quarter

Overall: decreasing (-60.06%). 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 -203.45 (%).Trend:Increase 85.14% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -74.58 (%).Trend:Decrease 63.34% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -29.26 (%).Trend:Decrease 60.77% than previous quarter

Overall: increasing (-85.62%). 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 -18.29 (%).Trend:Increase 6.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -15.15 (%).Trend:Decrease 17.17% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -9.54 (%).Trend:Decrease 37.03% than previous quarter

Overall: increasing (-47.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 113.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.43 (USD).Trend:Increase 175.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.17 (USD).Trend:Increase 121.68% than previous quarter

Overall: increasing (509.62%). Fluctuation: **Significant** (high variation).



Working capital efficiency, from Q1 2021 to Q3 2021, shows decreasing liabilities and current assets on revenue, demonstrating significant fluctuations. Cost efficiency, measured by retained earnings to revenue, shows a positive trend with significant variations. Invest efficiency shows a positive trend in retained earnings on assets, with considerable fluctuation. Earnings per share increased significantly from Q1 to Q3 2021 with high variability.