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 264.63 (%).Trend:Increase 196.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 132.23 (%).Trend:Decrease 50.03% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 92.41 (%).Trend:Decrease 30.11% than previous quarter

Overall: decreasing (-65.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 532.34 (%).Trend:Increase 312.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 258.58 (%).Trend:Decrease 51.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 166.63 (%).Trend:Decrease 35.56% than previous quarter

Overall: decreasing (-68.7%). 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 -34.48 (%).Trend:Increase 36.34% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12.95 (%).Trend:Decrease 62.44% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -5.83 (%).Trend:Decrease 54.98% than previous quarter

Overall: increasing (-83.09%). 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 -4.64 (%).Trend:Decrease 64.36% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.52 (%).Trend:Decrease 24.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -2.32 (%).Trend:Decrease 34.09% than previous quarter

Overall: increasing (-50.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 68.12% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.5 (USD).Trend:Increase 127.27% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.5 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (278.79%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 show substantial volatility. Liabilities and current assets on revenue both decreased, though with significant fluctuation. The ratio of retained earnings to revenue increased, but with substantial fluctuations, increasing by 83.09%. Invest efficiency exhibited an increasing trend in retained earnings on assets, at -50%. Earning per share increased by 278.79%, indicating a positive trend despite fluctuations.