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 121.17 (%).Trend:Increase 263.87% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.94 (%).Trend:Decrease 61.26% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.69 (%).Trend:Decrease 32.49% than previous quarter

Overall: decreasing (-73.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 291.23 (%).Trend:Increase 208.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 125.4 (%).Trend:Decrease 56.94% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 84.6 (%).Trend:Decrease 32.54% than previous quarter

Overall: decreasing (-70.95%). 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 143.45 (%).Trend:Increase 221.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 71.45 (%).Trend:Decrease 50.19% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 42.33 (%).Trend:Decrease 40.76% than previous quarter

Overall: decreasing (-70.49%). 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 10.03 (%).Trend:Increase 12.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 10.43 (%).Trend:Increase 3.99% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 9.38 (%).Trend:Decrease 10.07% than previous quarter

Overall: decreasing (-6.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.7 (USD).Trend:Decrease 71.89% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.51 (USD).Trend:Increase 115.71% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.52 (USD).Trend:Increase 0.66% than previous quarter

Overall: increasing (117.14%). Fluctuation: **Significant** (high variation).



The financial statements from Q1 to Q3 2021 show significant decreases in working capital efficiency (liabilities and current assets on revenue) and cost efficiency (ratio of retained earnings to revenue), marked by significant volatility. Conversely, earnings per share show a notable increase, though with notable fluctuations. Investment efficiency, as measured by retained earnings on assets, experiences a slight, negative trend.