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 95.05 (%).Trend:Increase 163.88% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.76 (%).Trend:Decrease 48.7% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 33.9 (%).Trend:Decrease 30.48% than previous quarter

Overall: decreasing (-64.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 150.71 (%).Trend:Increase 183.66% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 78.46 (%).Trend:Decrease 47.94% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 55.75 (%).Trend:Decrease 28.94% than previous quarter

Overall: decreasing (-63.01%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.9 (%).Trend:Decrease 5.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.46 (%).Trend:Decrease 2.01% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.12 (%).Trend:Decrease 1.58% than previous quarter

Overall: decreasing (-3.56%). 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
Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.62 (USD).Trend:Decrease 53.45% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.46 (USD).Trend:Increase 113.58% than previous quarter
Year 2021 Quarter 3: Earning Per Share 5.29 (USD).Trend:Increase 52.89% than previous quarter

Overall: increasing (226.54%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data reveals a substantial decrease in working capital efficiency, as liabilities and current assets on revenue declined significantly.  Cost efficiency, measured by the SG&A expense ratio, also decreased steadily.  However, investment efficiency, indicated by earnings per share, saw a notable increase.  The key takeaway is the mixed picture of financial performance, with potential working capital challenges alongside an improvement in earnings per share.  Significant fluctuations across all metrics emphasize the volatility of the financial situation.