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 347.75 (%).Trend:Increase 151.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 171.58 (%).Trend:Decrease 50.66% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 123.73 (%).Trend:Decrease 27.89% than previous quarter

Overall: decreasing (-64.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 282.5 (%).Trend:Increase 162.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 140.89 (%).Trend:Decrease 50.13% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 98.1 (%).Trend:Decrease 30.37% than previous quarter

Overall: decreasing (-65.27%). 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 87.59 (%).Trend:Increase 127.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 43.6 (%).Trend:Decrease 50.22% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 27.83 (%).Trend:Decrease 36.17% than previous quarter

Overall: decreasing (-68.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.21 (%).Trend:Increase 10.32% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.6 (%).Trend:Decrease 5.16% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.12 (%).Trend:Decrease 1.62% than previous quarter

Overall: decreasing (-6.7%). 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 3.43 (%).Trend:Decrease 19.67% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.55 (%).Trend:Increase 3.5% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 3.48 (%).Trend:Decrease 1.97% than previous quarter

Overall: increasing (1.46%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.6 (USD).Trend:Decrease 766.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.05 (USD).Trend:Decrease 91.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.2 (USD).Trend:Decrease 500.0% than previous quarter

Overall: increasing (-133.33%). Fluctuation: **Significant** (high variation).



Financial performance in 2021 exhibits substantial volatility. Working capital efficiency, measured by liabilities and current assets on revenue, displays significant swings.  Cost efficiency, particularly the ratio of retained earnings to revenue, reveals high variability, while SG&A expense ratio exhibits lower fluctuation. Investment efficiency shows a marginally positive trend in retained earnings on assets with little fluctuation. Earnings per share is highly volatile, starting negative and moving positive in the third quarter.  These results suggest a dynamic and potentially challenging financial environment.