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 98.66 (%).Trend:Increase 138.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.99 (%).Trend:Decrease 44.26% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.44 (%).Trend:Decrease 41.01% than previous quarter

Overall: decreasing (-67.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 95.04 (%).Trend:Increase 134.67% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 51.8 (%).Trend:Decrease 45.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 28.27 (%).Trend:Decrease 45.42% than previous quarter

Overall: decreasing (-70.25%). 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 -24.81 (%).Trend:Increase 81.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -9.88 (%).Trend:Decrease 60.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -5.45 (%).Trend:Decrease 44.84% than previous quarter

Overall: increasing (-78.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.32 (%).Trend:Decrease 17.5% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.25 (%).Trend:Decrease 0.29% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.01 (%).Trend:Increase 3.13% than previous quarter

Overall: increasing (2.84%). 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 -2.41 (%).Trend:Decrease 29.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1.92 (%).Trend:Decrease 20.33% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1.6 (%).Trend:Decrease 16.67% than previous quarter

Overall: increasing (-33.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.75 (USD).Trend:Decrease 63.94% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.53 (USD).Trend:Increase 104.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 36.6% than previous quarter

Overall: increasing (178.67%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2021 shows substantial fluctuations. Working capital efficiency metrics (liabilities and current assets on revenue) experienced a significant decline. Cost efficiency, indicated by the retained earnings to revenue ratio, shows a consistent increase.  Investment efficiency and earnings per share also increased, though the data exhibits significant variability. The selling, general, and administrative (SG&A) expense ratio had a minor uptrend, indicating potential cost management strategies.