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 31.46 (%).Trend:Increase 126.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 17.81 (%).Trend:Decrease 43.39% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 14.7 (%).Trend:Decrease 17.46% than previous quarter

Overall: decreasing (-53.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 283.4 (%).Trend:Increase 145.03% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 150.81 (%).Trend:Decrease 46.79% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 110.23 (%).Trend:Decrease 26.91% than previous quarter

Overall: decreasing (-61.1%). 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 316.61 (%).Trend:Increase 141.93% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 160.55 (%).Trend:Decrease 49.29% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 110.12 (%).Trend:Decrease 31.41% than previous quarter

Overall: decreasing (-65.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.53 (%).Trend:Decrease 21.54% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.92 (%).Trend:Increase 2.68% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.51 (%).Trend:Increase 3.95% than previous quarter

Overall: increasing (6.74%). Fluctuation: **Little** (low variation).


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 61.88 (%).Trend:Increase 1.78% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 61.67 (%).Trend:Decrease 0.34% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 61.11 (%).Trend:Decrease 0.91% than previous quarter

Overall: decreasing (-1.24%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased by 53.27% overall, but with large quarter-to-quarter variations.  Current assets on revenue also decreased significantly (-61.1%), demonstrating volatile trends. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue (-65.22%), but SG&A expense ratio is only slightly increasing (6.74%). Investment efficiency shows a slight decrease (-1.24%) in retained earnings on assets, with minor fluctuations. Overall, the financial health shows significant volatility, particularly in working capital and cost efficiency metrics.