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 111.32 (%).Trend:Increase 176.23% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.58 (%).Trend:Decrease 50.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.01 (%).Trend:Decrease 33.41% than previous quarter

Overall: decreasing (-66.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 314.72 (%).Trend:Increase 270.39% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 152.52 (%).Trend:Decrease 51.54% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 99.17 (%).Trend:Decrease 34.98% than previous quarter

Overall: decreasing (-68.49%). 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 -231.7 (%).Trend:Increase 165.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -107.55 (%).Trend:Decrease 53.58% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -69.99 (%).Trend:Decrease 34.92% than previous quarter

Overall: increasing (-69.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.36 (%).Trend:Decrease 7.9% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.83 (%).Trend:Decrease 8.81% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.54 (%).Trend:Decrease 1.83% than previous quarter

Overall: decreasing (-10.48%). Fluctuation: **Little** (low variation).


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 -41.24 (%).Trend:Decrease 21.39% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -38.98 (%).Trend:Decrease 5.48% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -38.44 (%).Trend:Decrease 1.39% than previous quarter

Overall: increasing (-6.79%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.17 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.33 (USD).Trend:Increase 94.12% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.4 (USD).Trend:Increase 21.21% than previous quarter

Overall: increasing (135.29%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2021 to Q3 2021 indicate significant volatility in key financial metrics. Working capital efficiency, as measured by liabilities and current assets, shows a decreasing trend with high variation. Cost efficiency, primarily the retained earnings to revenue ratio, exhibits an increasing trend with significant variation. Selling, general, and administrative (SG&A) expenses show a steady downward trend. Investment efficiency, in terms of retained earnings on assets, also shows an upward trend with considerable fluctuation.  Earnings per share increase considerably, with considerable variation.