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 59.19 (%).Trend:Increase 119.47% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 24.98 (%).Trend:Decrease 57.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 17.16 (%).Trend:Decrease 31.31% than previous quarter

Overall: decreasing (-71.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 79.27 (%).Trend:Increase 169.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 49.55 (%).Trend:Decrease 37.49% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 33.05 (%).Trend:Decrease 33.3% than previous quarter

Overall: decreasing (-58.31%). 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 -124.79 (%).Trend:Increase 109.98% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -36.85 (%).Trend:Decrease 70.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -20.51 (%).Trend:Decrease 44.34% than previous quarter

Overall: increasing (-83.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.36 (%).Trend:Decrease 17.43% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.08 (%).Trend:Decrease 10.2% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.81 (%).Trend:Decrease 1.34% than previous quarter

Overall: decreasing (-11.4%). 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 -18.52 (%).Trend:Increase 2.66% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -11.78 (%).Trend:Decrease 36.39% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -10.16 (%).Trend:Decrease 13.75% than previous quarter

Overall: increasing (-45.14%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 109.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.0 (USD).Trend:Increase 952.63% than previous quarter
Year 2021 Quarter 3: Earning Per Share 4.99 (USD).Trend:Increase 24.75% than previous quarter

Overall: increasing (1213.16%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2021 to Q3 2021 reveal significant fluctuations. Working capital efficiency demonstrates decreasing liabilities and current assets, with significant volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, decreases overall. SG&A expense ratio continues its decreasing trend with little variation. Investment efficiency shows a decreasing trend in retained earnings on assets, with notable fluctuation. Earnings per share show a considerable increase, with extreme volatility in the first half of the period.