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 70.6 (%).Trend:Increase 170.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.92 (%).Trend:Decrease 46.29% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.54 (%).Trend:Decrease 22.1% than previous quarter

Overall: decreasing (-58.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 139.55 (%).Trend:Increase 182.66% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 89.95 (%).Trend:Decrease 35.54% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 67.17 (%).Trend:Decrease 25.33% than previous quarter

Overall: decreasing (-51.87%). 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 -14.9 (%).Trend:Decrease 40.47% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8.07 (%).Trend:Decrease 45.84% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -4.51 (%).Trend:Decrease 44.11% than previous quarter

Overall: increasing (-69.73%). 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 -9.02 (%).Trend:Decrease 76.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -7.53 (%).Trend:Decrease 16.52% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -5.64 (%).Trend:Decrease 25.1% than previous quarter

Overall: increasing (-37.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.14 (USD).Trend:Decrease 425.71% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.26 (USD).Trend:Increase 10.53% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.38 (USD).Trend:Increase 9.52% than previous quarter

Overall: increasing (21.05%). Fluctuation: **Little** (low variation).



Analyzing Q1 2021 to Q3 2021 reveals significant fluctuations in several key financial metrics. Liabilities on revenue decreased by 58.16%, and current assets on revenue decreased by 51.87%.  The ratio of retained earnings to revenue showed an overall increase of -69.73%, while retained earnings on assets increased by -37.47%. Earnings per share, however, increased by 21.05%, displaying less volatility compared to other metrics.