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 216.89 (%).Trend:Increase 267.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 92.37 (%).Trend:Decrease 57.41% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 44.88 (%).Trend:Decrease 51.41% than previous quarter

Overall: decreasing (-79.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 532.42 (%).Trend:Increase 231.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 224.7 (%).Trend:Decrease 57.8% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 165.93 (%).Trend:Decrease 26.15% than previous quarter

Overall: decreasing (-68.83%). 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 704.34 (%).Trend:Increase 221.97% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 279.38 (%).Trend:Decrease 60.33% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 163.73 (%).Trend:Decrease 41.4% than previous quarter

Overall: decreasing (-76.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.69 (%).Trend:Increase 64.07% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.44 (%).Trend:Decrease 24.2% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.81 (%).Trend:Decrease 22.08% than previous quarter

Overall: decreasing (-40.94%). Fluctuation: **Significant** (high variation).


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 35.18 (%).Trend:Decrease 9.66% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 34.32 (%).Trend:Decrease 2.44% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 33.72 (%).Trend:Decrease 1.75% than previous quarter

Overall: decreasing (-4.15%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -2.99 (USD).Trend:Decrease 39.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share -3.07 (USD).Trend:Increase 2.68% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.89 (USD).Trend:Decrease 38.44% than previous quarter

Overall: increasing (-36.79%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 data reveals substantial decreases in working capital and cost efficiency, marked by high volatility. Liabilities on revenue decreased by 79.31%, current assets by 68.83%, and the ratio of retained earnings to revenue by 76.75%.  SG&A expenses also fell by 40.94%.  Retained earnings on assets decreased slightly, while earnings per share increased, both with significant fluctuation.