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 48.76 (%).Trend:Increase 48.98% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31.97 (%).Trend:Decrease 34.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.69 (%).Trend:Decrease 32.16% than previous quarter

Overall: decreasing (-55.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 88.53 (%).Trend:Increase 126.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 49.21 (%).Trend:Decrease 44.41% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 34.78 (%).Trend:Decrease 29.32% than previous quarter

Overall: decreasing (-60.71%). 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 23.23 (%).Trend:Increase 280.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 17.27 (%).Trend:Decrease 25.66% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 14.93 (%).Trend:Decrease 13.55% than previous quarter

Overall: decreasing (-35.73%). Fluctuation: **Neutral** (moderate 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 6.45 (%).Trend:Increase 73.39% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.12 (%).Trend:Increase 25.89% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 10.99 (%).Trend:Increase 35.34% than previous quarter

Overall: increasing (70.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.13 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.57 (USD).Trend:Increase 338.46% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.18 (USD).Trend:Increase 107.02% than previous quarter

Overall: increasing (807.69%). Fluctuation: **Significant** (high variation).



Financial performance shows significant volatility across different key metrics. Working capital efficiency exhibits substantial decreases in both liabilities and current assets on revenue, though with wide quarterly variations. Cost efficiency (retained earnings to revenue) shows a general decline, but with moderate fluctuations.  Investment efficiency displays a positive overall trend, but with substantial quarterly changes. Earnings per share demonstrate large increases, indicating high quarterly variation.