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 238.6 (%).Trend:Increase 140.82% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 152.06 (%).Trend:Decrease 36.27% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 109.27 (%).Trend:Decrease 28.14% than previous quarter

Overall: decreasing (-54.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 378.94 (%).Trend:Increase 253.16% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 189.77 (%).Trend:Decrease 49.92% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 135.75 (%).Trend:Decrease 28.47% than previous quarter

Overall: decreasing (-64.18%). 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 15.85 (%).Trend:Decrease 61.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 1.6 (%).Trend:Decrease 89.91% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 3.06 (%).Trend:Increase 91.25% than previous quarter

Overall: decreasing (-80.69%). 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 0.36 (%).Trend:Decrease 90.77% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 0.08 (%).Trend:Decrease 77.78% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 0.22 (%).Trend:Increase 175.0% than previous quarter

Overall: decreasing (-38.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.12 (USD).Trend:Increase 300.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.32 (USD).Trend:Increase 166.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.2 (USD).Trend:Decrease 37.5% than previous quarter

Overall: decreasing (66.67%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 reveals significant downward trends across working capital, cost, investment, and earnings metrics. Liabilities and current assets on revenue decreased, with high volatility. The ratio of retained earnings to revenue showed substantial decrease (-80.69%), as did investment efficiency (-38.89%). Earnings per share also declined considerably (-66.67%). These results paint a picture of financial instability and a need for urgent remedial action.