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 57.02 (%).Trend:Increase 124.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 32.62 (%).Trend:Decrease 42.79% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.04 (%).Trend:Increase 4.35% than previous quarter

Overall: decreasing (-40.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 388.02 (%).Trend:Increase 269.61% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 210.42 (%).Trend:Decrease 45.77% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 71.72 (%).Trend:Decrease 65.92% than previous quarter

Overall: decreasing (-81.52%). 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 134.73 (%).Trend:Increase 205.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 71.94 (%).Trend:Decrease 46.6% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 45.15 (%).Trend:Decrease 37.24% than previous quarter

Overall: decreasing (-66.49%). 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 25.75 (%).Trend:Decrease 8.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.55 (%).Trend:Decrease 0.78% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.53 (%).Trend:Decrease 35.3% than previous quarter

Overall: decreasing (-35.81%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.5 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.49 (USD).Trend:Decrease 2.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.47 (USD).Trend:Decrease 4.08% than previous quarter

Overall: decreasing (-6.0%). Fluctuation: **Little** (low variation).



Financial performance in Q1-Q3 2021 shows significant fluctuation across various metrics. Working capital efficiency is deteriorating, with liabilities and current assets on revenue declining substantially. Cost efficiency also shows a significant decrease in the ratio of retained earnings to revenue. Investment efficiency, measured by retained earnings on assets, is also decreasing, though with less fluctuation. Earnings per share show a consistent, though modest, decrease. Overall, the company's financial performance is declining across most areas in Q1-Q3 2021 with significant variations.