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 47.69 (%).Trend:Increase 241.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.61 (%).Trend:Decrease 44.2% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16.74 (%).Trend:Decrease 37.09% than previous quarter

Overall: decreasing (-64.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 181.93 (%).Trend:Increase 158.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 99.91 (%).Trend:Decrease 45.08% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 72.14 (%).Trend:Decrease 27.8% than previous quarter

Overall: decreasing (-60.35%). 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 88.57 (%).Trend:Increase 239.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 46.21 (%).Trend:Decrease 47.83% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 34.15 (%).Trend:Decrease 26.1% than previous quarter

Overall: decreasing (-61.44%). 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 21.1 (%).Trend:Decrease 6.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.93 (%).Trend:Increase 8.67% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 25.49 (%).Trend:Increase 11.16% than previous quarter

Overall: increasing (20.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.19 (USD).Trend:Decrease 58.7% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.43 (USD).Trend:Increase 126.32% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.68 (USD).Trend:Increase 58.14% than previous quarter

Overall: increasing (257.89%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2021 shows considerable volatility. Liabilities on revenue declined significantly, while current assets on revenue also decreased. The ratio of retained earnings to revenue showed a significant decrease. Earnings per share and investment efficiency (retained earnings on assets) demonstrate a more stable, increasing trend.