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 111.97 (%).Trend:Increase 132.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.24 (%).Trend:Decrease 51.56% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 36.37 (%).Trend:Decrease 32.95% than previous quarter

Overall: decreasing (-67.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 76.41 (%).Trend:Increase 91.17% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 42.83 (%).Trend:Decrease 43.95% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 30.52 (%).Trend:Decrease 28.74% than previous quarter

Overall: decreasing (-60.06%). 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 -203.45 (%).Trend:Increase 85.14% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -74.58 (%).Trend:Decrease 63.34% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -29.26 (%).Trend:Decrease 60.77% than previous quarter

Overall: increasing (-85.62%). 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 -18.29 (%).Trend:Increase 6.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -15.15 (%).Trend:Decrease 17.17% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -9.54 (%).Trend:Decrease 37.03% than previous quarter

Overall: increasing (-47.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 113.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.43 (USD).Trend:Increase 175.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.17 (USD).Trend:Increase 121.68% than previous quarter

Overall: increasing (509.62%). Fluctuation: **Significant** (high variation).



Working capital efficiency (Q1-Q3 2021) shows a negative trend in both liabilities and current assets, with significant fluctuation. Cost efficiency, measured by the retained earnings to revenue ratio, displays a positive trend but with high volatility.  Invest efficiency shows a positive trend with large variations in retained earnings on assets. Earnings per share show a significant positive trend, with considerable volatility, from Q1 to Q3 2021.