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 63.39 (%).Trend:Increase 214.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.04 (%).Trend:Decrease 44.72% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.37 (%).Trend:Decrease 36.16% than previous quarter

Overall: decreasing (-64.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 835.12 (%).Trend:Increase 153.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 407.02 (%).Trend:Decrease 51.26% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 272.37 (%).Trend:Decrease 33.08% than previous quarter

Overall: decreasing (-67.39%). 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
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
Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.9 (USD).Trend:Decrease 62.52% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.35 (USD).Trend:Decrease 81.58% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.51 (USD).Trend:Increase 45.71% than previous quarter

Overall: decreasing (-73.16%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 reveals a negative trend in working capital and profitability. Liabilities-to-revenue decreased but demonstrated significant volatility, while current assets-to-revenue followed a similar decreasing trend. Earnings per share (EPS) declined sharply from Q1 to Q2 and slightly improved in Q3, reflecting unsteady profitability.  These patterns suggest potential issues with operational efficiency and revenue generation that require further investigation.