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 1666.38 (%).Trend:Increase 27.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 736.5 (%).Trend:Decrease 55.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 450.57 (%).Trend:Decrease 38.82% than previous quarter

Overall: decreasing (-72.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1013.79 (%).Trend:Increase 25.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 485.04 (%).Trend:Decrease 52.16% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 302.04 (%).Trend:Decrease 37.73% than previous quarter

Overall: decreasing (-70.21%). 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 -7754.31 (%).Trend:Increase 35.67% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3372.26 (%).Trend:Decrease 56.51% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2146.71 (%).Trend:Decrease 36.34% than previous quarter

Overall: increasing (-72.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 141.38 (%).Trend:Increase 34.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 121.53 (%).Trend:Decrease 14.04% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 113.38 (%).Trend:Decrease 6.71% than previous quarter

Overall: decreasing (-19.8%). Fluctuation: **Neutral** (moderate 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 -23.21 (%).Trend:Increase 7.16% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -23.71 (%).Trend:Increase 2.15% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -24.27 (%).Trend:Increase 2.36% than previous quarter

Overall: decreasing (4.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 65.79% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 600.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.72 (USD).Trend:Increase 89.01% than previous quarter

Overall: increasing (1223.08%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 demonstrate significant volatility in various financial areas. Liabilities on revenue and current assets on revenue display decreasing trends with substantial fluctuations. The ratio of retained earnings to revenue shows an increasing trend with notable variance. The SG&A expense ratio shows a moderate decrease. Invest efficiency shows a continuous decrease in retained earnings on assets. Earnings per share demonstrate substantial fluctuation, showing a notable increase throughout the period.