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 289.19 (%).Trend:Increase 152.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 119.65 (%).Trend:Decrease 58.63% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 61.62 (%).Trend:Decrease 48.5% than previous quarter

Overall: decreasing (-78.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 389.45 (%).Trend:Increase 177.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 208.0 (%).Trend:Decrease 46.59% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 117.48 (%).Trend:Decrease 43.52% than previous quarter

Overall: decreasing (-69.83%). 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 398.33 (%).Trend:Increase 158.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 159.54 (%).Trend:Decrease 59.95% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 102.89 (%).Trend:Decrease 35.51% than previous quarter

Overall: decreasing (-74.17%). 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 30.57 (%).Trend:Decrease 5.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 28.84 (%).Trend:Decrease 5.66% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 30.71 (%).Trend:Increase 6.48% than previous quarter

Overall: increasing (0.46%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 104.31% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.04 (USD).Trend:Increase 1338.1% than previous quarter
Year 2021 Quarter 3: Earning Per Share 8.18 (USD).Trend:Increase 35.43% than previous quarter

Overall: increasing (1847.62%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2021 shows significant fluctuations. Working capital efficiency, measured by liabilities and current assets on revenue, decreased significantly across the three quarters.  Cost efficiency, as indicated by the ratio of retained earnings to revenue, also experienced substantial declines. Conversely, investment efficiency, represented by retained earnings on assets, showed only minor changes.  Earnings per share experienced a drastic increase followed by a decrease, demonstrating significant volatility.  Overall, the data points towards declining trends in key financial metrics, marked by large variations in performance.