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 1071.01 (%).Trend:Increase 148.53% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 810.39 (%).Trend:Decrease 24.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 459.67 (%).Trend:Decrease 43.28% than previous quarter

Overall: decreasing (-57.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1240.44 (%).Trend:Increase 164.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 890.51 (%).Trend:Decrease 28.21% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 494.06 (%).Trend:Decrease 44.52% than previous quarter

Overall: decreasing (-60.17%). 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 131.03 (%).Trend:Increase 242.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 66.5 (%).Trend:Decrease 49.25% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 47.98 (%).Trend:Decrease 27.85% than previous quarter

Overall: decreasing (-63.38%). 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 8.82 (%).Trend:Increase 24.93% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 6.54 (%).Trend:Decrease 25.85% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 8.38 (%).Trend:Increase 28.13% than previous quarter

Overall: decreasing (-4.99%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 79.28% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.41 (USD).Trend:Increase 78.26% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.09 (USD).Trend:Increase 165.85% than previous quarter

Overall: increasing (373.91%). Fluctuation: **Significant** (high variation).



Financial statements for 2021 Q1 to Q3 show significant volatility across various metrics.  Working capital efficiency, indicated by liabilities and current assets on revenue, experienced substantial decreases initially before fluctuating significantly in the following quarter. Cost efficiency, as measured by the ratio of retained earnings to revenue, also declined significantly. However, there is a notable turnaround in the investment efficiency metric, which only shows a slight overall decrease with moderate fluctuation. Earnings per share reveal a substantial increase but with equally high volatility.