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 109.39 (%).Trend:Increase 165.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.14 (%).Trend:Decrease 54.16% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 35.18 (%).Trend:Decrease 29.84% than previous quarter

Overall: decreasing (-67.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 478.84 (%).Trend:Increase 252.48% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 229.58 (%).Trend:Decrease 52.05% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 155.94 (%).Trend:Decrease 32.08% than previous quarter

Overall: decreasing (-67.43%). 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 -44.6 (%).Trend:Increase 25.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -14.98 (%).Trend:Decrease 66.41% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -5.99 (%).Trend:Decrease 60.01% than previous quarter

Overall: increasing (-86.57%). 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 -7.34 (%).Trend:Decrease 61.37% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.02 (%).Trend:Decrease 31.61% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -2.91 (%).Trend:Decrease 42.03% than previous quarter

Overall: increasing (-60.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.59 (USD).Trend:Decrease 185.51% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.14 (USD).Trend:Increase 93.22% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.66 (USD).Trend:Increase 45.61% than previous quarter

Overall: increasing (181.36%). Fluctuation: **Significant** (high variation).



The financial data reveals significant volatility in working capital efficiency. Liabilities on revenue, while declining overall, experienced substantial fluctuations across quarters.  Current assets on revenue also decreased overall, but exhibit similar high quarter-to-quarter variation.  Cost efficiency, represented by the retained earnings-to-revenue ratio, shows a net increase, but the large, irregular quarterly shifts are noteworthy.  Investment efficiency, as measured by retained earnings on assets, is also increasing but with a similar pattern of volatility.  Earnings per share demonstrate a sizable increase overall, yet significant swings are visible in quarterly performance. This suggests considerable instability in the company's financial health.