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 52.6 (%).Trend:Increase 275.18% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 25.11 (%).Trend:Decrease 52.26% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 18.94 (%).Trend:Decrease 24.57% than previous quarter

Overall: decreasing (-63.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 237.12 (%).Trend:Increase 337.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 79.76 (%).Trend:Decrease 66.36% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 51.68 (%).Trend:Decrease 35.21% than previous quarter

Overall: decreasing (-78.21%). 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 97.85 (%).Trend:Increase 202.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 50.9 (%).Trend:Decrease 47.98% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 35.44 (%).Trend:Decrease 30.37% than previous quarter

Overall: decreasing (-63.78%). 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 28.33 (%).Trend:Decrease 19.29% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 38.88 (%).Trend:Increase 37.24% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 42.02 (%).Trend:Increase 8.08% than previous quarter

Overall: increasing (48.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -1.03 (USD).Trend:Decrease 147.47% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.15 (USD).Trend:Decrease 114.56% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.21 (USD).Trend:Increase 706.67% than previous quarter

Overall: increasing (-217.48%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2021 shows significant fluctuations in working capital efficiency and cost efficiency, with all three key metrics declining across the three quarters. Liabilities on revenue, current assets on revenue, and retained earnings-to-revenue ratio demonstrate decreases. Earnings per share are negative initially, with a significant improvement in the final quarter. Retained earnings on assets show a moderate increasing trend.