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 59.76 (%).Trend:Increase 245.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 30.49 (%).Trend:Decrease 48.98% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.61 (%).Trend:Decrease 25.84% than previous quarter

Overall: decreasing (-62.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 157.12 (%).Trend:Increase 353.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.72 (%).Trend:Decrease 53.72% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 46.38 (%).Trend:Decrease 36.22% than previous quarter

Overall: decreasing (-70.48%). 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 243.17 (%).Trend:Increase 253.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 117.35 (%).Trend:Decrease 51.74% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 76.26 (%).Trend:Decrease 35.01% than previous quarter

Overall: decreasing (-68.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.72 (%).Trend:Increase 9.73% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.17 (%).Trend:Increase 1.3% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.68 (%).Trend:Decrease 1.39% than previous quarter

Overall: decreasing (-0.12%). 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 67.71 (%).Trend:Decrease 8.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 68.89 (%).Trend:Increase 1.74% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 69.51 (%).Trend:Increase 0.9% than previous quarter

Overall: increasing (2.66%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.07 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.04 (USD).Trend:Decrease 42.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.06 (USD).Trend:Increase 50.0% than previous quarter

Overall: decreasing (-14.29%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 financial data shows significant fluctuations across all metrics except for the SG&A expense ratio.  Liabilities and current assets on revenue show substantial declines.  The retained earnings-to-revenue ratio exhibits a substantial decline, indicating instability.  The SG&A expense ratio displays very little fluctuation. Investment efficiency shows a slight increase, while earnings per share show significant fluctuation and a downward trend.