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 103.89 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.68 (%).Trend:Decrease 46.4% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 35.78 (%).Trend:Decrease 35.74% than previous quarter

Overall: decreasing (-65.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 173.19 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 91.74 (%).Trend:Decrease 47.03% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 62.05 (%).Trend:Decrease 32.36% than previous quarter

Overall: decreasing (-64.17%). 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 219.71 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 120.06 (%).Trend:Decrease 45.36% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 82.18 (%).Trend:Decrease 31.55% than previous quarter

Overall: decreasing (-62.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.03 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.56 (%).Trend:Increase 8.79% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.59 (%).Trend:Increase 0.46% than previous quarter

Overall: increasing (9.29%). 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 75.5 (%).Trend:Increase 1.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 76.72 (%).Trend:Increase 1.62% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 79.27 (%).Trend:Increase 3.32% than previous quarter

Overall: increasing (4.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 121.51% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.18 (USD).Trend:Decrease 68.42% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-36.84%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 2021 to Q3 2021 shows a significant decline in revenue-based liabilities and assets, suggesting potentially decreasing operational activities or debt repayment efforts.  Retained earnings also exhibit a marked decline, indicating a negative trend in profitability.  Conversely, the selling, general, and administrative (SG&A) expense ratio shows a slight increase, indicating controlled costs.  Investment efficiency, however, displays a stable improvement in retained earning on assets. Earning per share exhibits a significant decline. Overall, the financial statements indicate significant downward pressure across most metrics, potentially requiring adjustments to improve financial stability and profitability.