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 94.38 (%).Trend:Increase 165.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.24 (%).Trend:Decrease 53.13% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.17 (%).Trend:Decrease 34.06% than previous quarter

Overall: decreasing (-69.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 27.65 (%).Trend:Increase 118.58% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 11.97 (%).Trend:Decrease 56.71% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 7.83 (%).Trend:Decrease 34.59% than previous quarter

Overall: decreasing (-71.68%). 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 -85.56 (%).Trend:Increase 123.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -36.92 (%).Trend:Decrease 56.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -24.68 (%).Trend:Decrease 33.15% than previous quarter

Overall: increasing (-71.15%). 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 -25.72 (%).Trend:Decrease 4.17% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -23.48 (%).Trend:Decrease 8.71% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -23.58 (%).Trend:Increase 0.43% than previous quarter

Overall: increasing (-8.32%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.78 (USD).Trend:Decrease 146.15% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.71 (USD).Trend:Increase 119.23% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.74 (USD).Trend:Increase 1.75% than previous quarter

Overall: increasing (123.08%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2021 to Q3 2021 reveals high volatility. Liabilities on revenue decreased, while current assets on revenue experienced a similar pattern of fluctuation. Cost efficiency, measured by the retained earnings-to-revenue ratio, displays a negative overall trend with significant variations.  Investment efficiency shows a continued negative trend in retained earnings on assets, though with fluctuating results. Earnings per share show an overall upward trend with substantial fluctuation across the quarters. The data clearly indicates high volatility in all financial performance metrics for this period.