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 47.69 (%).Trend:Increase 241.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26.61 (%).Trend:Decrease 44.2% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16.74 (%).Trend:Decrease 37.09% than previous quarter

Overall: decreasing (-64.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 181.93 (%).Trend:Increase 158.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 99.91 (%).Trend:Decrease 45.08% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 72.14 (%).Trend:Decrease 27.8% than previous quarter

Overall: decreasing (-60.35%). 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 88.57 (%).Trend:Increase 239.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 46.21 (%).Trend:Decrease 47.83% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 34.15 (%).Trend:Decrease 26.1% than previous quarter

Overall: decreasing (-61.44%). 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 21.1 (%).Trend:Decrease 6.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.93 (%).Trend:Increase 8.67% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 25.49 (%).Trend:Increase 11.16% than previous quarter

Overall: increasing (20.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.19 (USD).Trend:Decrease 58.7% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.43 (USD).Trend:Increase 126.32% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.68 (USD).Trend:Increase 58.14% than previous quarter

Overall: increasing (257.89%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial performance shows high volatility across key metrics. Liabilities on revenue decreased significantly from Q1 to Q3. Current assets on revenue also exhibited a substantial decrease over the same period. Cost efficiency, as indicated by the ratio of retained earnings to revenue, follows the same trend of significant decrease. Conversely, earnings per share and investment efficiency (retained earnings on assets) displayed more stable upward trends, although still with some fluctuations.