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 31.0 (%).Trend:Increase 112.47% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 23.88 (%).Trend:Decrease 22.97% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 13.92 (%).Trend:Decrease 41.71% than previous quarter

Overall: decreasing (-55.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 117.06 (%).Trend:Increase 151.96% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 58.14 (%).Trend:Decrease 50.33% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 40.72 (%).Trend:Decrease 29.96% than previous quarter

Overall: decreasing (-65.21%). 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 -17.37 (%).Trend:Increase 124.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.59 (%).Trend:Decrease 62.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -4.41 (%).Trend:Decrease 33.08% than previous quarter

Overall: increasing (-74.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.68 (%).Trend:Decrease 15.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.53 (%).Trend:Decrease 12.16% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.59 (%).Trend:Increase 0.39% than previous quarter

Overall: decreasing (-11.82%). Fluctuation: **Little** (low 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 -10.21 (%).Trend:Decrease 4.04% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -8.03 (%).Trend:Decrease 21.35% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -7.46 (%).Trend:Decrease 7.1% than previous quarter

Overall: increasing (-26.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.46 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.18 (USD).Trend:Decrease 60.87% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.56 (USD).Trend:Increase 211.11% than previous quarter

Overall: decreasing (21.74%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, Liabilities on Revenue decreased significantly (-55.1%), similarly Current Assets on Revenue decreased (-65.21%). The Ratio of Retained Earnings to Revenue showed a significant increase (-74.61%), while the SG&A Expense Ratio decreased slightly (-11.82%). Retained Earnings on Assets increased by -26.93%. Earning Per Share decreased by 21.74% with significant fluctuation.