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 107.85 (%).Trend:Increase 176.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.52 (%).Trend:Decrease 55.94% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.23 (%).Trend:Decrease 42.7% than previous quarter

Overall: decreasing (-74.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 186.8 (%).Trend:Increase 156.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 94.08 (%).Trend:Decrease 49.64% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.67 (%).Trend:Decrease 30.2% than previous quarter

Overall: decreasing (-64.84%). 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 -28.17 (%).Trend:Decrease 0.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -7.41 (%).Trend:Decrease 73.7% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -3.42 (%).Trend:Decrease 53.85% than previous quarter

Overall: increasing (-87.86%). 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 -11.75 (%).Trend:Decrease 61.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -6.18 (%).Trend:Decrease 47.4% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -4.02 (%).Trend:Decrease 34.95% than previous quarter

Overall: increasing (-65.79%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.76 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.2 (USD).Trend:Increase 57.89% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.37 (USD).Trend:Increase 14.17% than previous quarter

Overall: increasing (80.26%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2021 to Q3 2021 data shows significant fluctuations. Liabilities on Revenue decreased sharply (-74.75%), while Current assets on Revenue also decreased (-64.84%), both with high variation. The Ratio of Retained Earnings to Revenue showed an overall increase (-87.86%), indicating improvement despite high volatility.  Retained Earning on Assets also improved (-65.79%) with significant fluctuation. Earnings Per Share increased steadily by 80.26%.