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 110.42 (%).Trend:Increase 49.52% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 101.04 (%).Trend:Decrease 8.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 125.96 (%).Trend:Increase 24.66% than previous quarter

Overall: increasing (14.07%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 66.9 (%).Trend:Increase 38.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 41.7 (%).Trend:Decrease 37.67% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 41.61 (%).Trend:Decrease 0.22% than previous quarter

Overall: decreasing (-37.8%). 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 376.97 (%).Trend:Increase 100.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 149.78 (%).Trend:Decrease 60.27% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 21.34 (%).Trend:Decrease 85.75% than previous quarter

Overall: decreasing (-94.34%). 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 19.37 (%).Trend:Increase 22.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 14.86 (%).Trend:Decrease 23.28% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 3.64 (%).Trend:Decrease 75.5% than previous quarter

Overall: decreasing (-81.21%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 112.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.16 (USD).Trend:Decrease 357.78% than previous quarter
Year 2021 Quarter 3: Earning Per Share -5.17 (USD).Trend:Increase 345.69% than previous quarter

Overall: decreasing (-1248.89%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows an increase in liabilities on revenue (14.07%) with moderate variation, while current assets on revenue decreased (-37.8%) with significant variation. Cost efficiency, measured by the ratio of retained earnings to revenue, decreased significantly (-94.34%) with high variation. Investment efficiency decreased substantially (-81.21%) with high variation. Earnings per share experienced a substantial overall decrease (-1248.89%) with significant fluctuation.