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 269.41 (%).Trend:Increase 210.56% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 141.13 (%).Trend:Decrease 47.62% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 88.56 (%).Trend:Decrease 37.25% than previous quarter

Overall: decreasing (-67.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 332.65 (%).Trend:Increase 174.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 152.58 (%).Trend:Decrease 54.13% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 100.14 (%).Trend:Decrease 34.37% than previous quarter

Overall: decreasing (-69.9%). 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 -11.18 (%).Trend:Increase 45.95% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3.36 (%).Trend:Decrease 69.95% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -0.7 (%).Trend:Decrease 79.17% than previous quarter

Overall: increasing (-93.74%). 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 -1.72 (%).Trend:Decrease 47.08% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1.01 (%).Trend:Decrease 41.28% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -0.32 (%).Trend:Decrease 68.32% than previous quarter

Overall: increasing (-81.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 20.75% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 69.05% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.03 (USD).Trend:Increase 45.07% than previous quarter

Overall: increasing (145.24%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2021 to Q3 2021 shows continued fluctuations. Liabilities and current assets on revenue decreased in Q2 and Q3 2021 after increasing in Q1. Cost efficiency (ratio of retained earnings to revenue) continues to show an increasing negative trend, indicating a concerning decline. Investment efficiency (retained earnings on assets) displays a consistent negative trend. Earnings per share (EPS) increased significantly throughout the period. The significant variability, especially in working capital metrics, and mixed results in other areas, highlight substantial financial shifts.