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 208.24 (%).Trend:Increase 197.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 98.8 (%).Trend:Decrease 52.55% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 62.29 (%).Trend:Decrease 36.95% than previous quarter

Overall: decreasing (-70.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 330.11 (%).Trend:Increase 230.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 156.31 (%).Trend:Decrease 52.65% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 99.13 (%).Trend:Decrease 36.58% than previous quarter

Overall: decreasing (-69.97%). 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 -217.36 (%).Trend:Increase 212.07% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -105.42 (%).Trend:Decrease 51.5% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -69.61 (%).Trend:Decrease 33.97% than previous quarter

Overall: increasing (-67.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.28 (%).Trend:Increase 2.08% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.38 (%).Trend:Increase 0.81% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.23 (%).Trend:Decrease 1.21% than previous quarter

Overall: decreasing (-0.41%). 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 -28.22 (%).Trend:Decrease 0.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -28.53 (%).Trend:Increase 1.1% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -29.22 (%).Trend:Increase 2.42% than previous quarter

Overall: decreasing (3.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 to Q3 2021 indicate substantial and varying financial trends. Working capital efficiency, measured by liabilities and current assets on revenue, decreased overall. Cost efficiency, as shown by the retained earnings ratio, increased overall, but with substantial fluctuations between quarters. The SG&A expense ratio displayed a stable overall decrease, while investment efficiency, measured by retained earnings on assets, decreased overall, with marked quarterly fluctuations. This volatile environment necessitates careful monitoring of financial performance.