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 32.61 (%).Trend:Increase 120.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 17.45 (%).Trend:Decrease 46.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 13.14 (%).Trend:Decrease 24.7% than previous quarter

Overall: decreasing (-59.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 120.68 (%).Trend:Increase 155.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.62 (%).Trend:Decrease 48.11% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 41.52 (%).Trend:Decrease 33.7% than previous quarter

Overall: decreasing (-65.59%). 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 70.53 (%).Trend:Increase 227.29% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 39.45 (%).Trend:Decrease 44.07% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 11.74 (%).Trend:Decrease 70.24% than previous quarter

Overall: decreasing (-83.35%). 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 8.09 (%).Trend:Increase 28.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.01 (%).Trend:Increase 11.37% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 4.29 (%).Trend:Decrease 52.39% than previous quarter

Overall: decreasing (-46.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.24 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.43 (USD).Trend:Increase 79.17% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.24 (USD).Trend:Decrease 44.19% than previous quarter

Overall: stable (0.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 show a strong downward trend across key metrics. Liabilities, current assets, the ratio of retained earnings to revenue, and investment efficiency all experienced significant decreases. While earnings per share showed a temporary increase in Q2, it ultimately returned to the initial Q1 level, highlighting the unstable performance.  The data points to a period of significant decline across various financial indicators.