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 181.61 (%).Trend:Increase 250.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 120.09 (%).Trend:Decrease 33.87% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 72.84 (%).Trend:Decrease 39.35% than previous quarter

Overall: decreasing (-59.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 424.26 (%).Trend:Increase 273.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 406.1 (%).Trend:Decrease 4.28% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 236.48 (%).Trend:Decrease 41.77% than previous quarter

Overall: decreasing (-44.26%). 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 -35.59 (%).Trend:Increase 16.16% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -10.84 (%).Trend:Decrease 69.54% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 1.85 (%).Trend:Decrease 117.07% than previous quarter

Overall: increasing (-105.2%). 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 -6.62 (%).Trend:Decrease 66.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.36 (%).Trend:Decrease 64.35% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 0.54 (%).Trend:Decrease 122.88% than previous quarter

Overall: increasing (-108.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.08 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.13 (USD).Trend:Increase 62.5% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.26 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (225.0%). Fluctuation: **Significant** (high variation).



During Q1 2021 to Q3 2021, liabilities and current assets on revenue decreased considerably (-59.89% and -44.26% respectively), despite initial increases in Q1.  The ratio of retained earnings to revenue and retained earnings on assets showed substantial improvement (-105.2% and -108.16%), suggesting a turnaround, while earnings per share increased substantially (225.0%).