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 132.87 (%).Trend:Increase 219.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 69.22 (%).Trend:Decrease 47.9% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 47.89 (%).Trend:Decrease 30.81% than previous quarter

Overall: decreasing (-63.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 217.77 (%).Trend:Increase 158.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 111.08 (%).Trend:Decrease 48.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 77.4 (%).Trend:Decrease 30.32% than previous quarter

Overall: decreasing (-64.46%). 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 49.98 (%).Trend:Increase 67.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 25.45 (%).Trend:Decrease 49.08% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 18.39 (%).Trend:Decrease 27.74% than previous quarter

Overall: decreasing (-63.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.36 (%).Trend:Increase 4.51% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.9 (%).Trend:Decrease 1.68% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.58 (%).Trend:Decrease 1.19% than previous quarter

Overall: decreasing (-2.85%). 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 10.78 (%).Trend:Decrease 39.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.4 (%).Trend:Increase 5.75% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 12.44 (%).Trend:Increase 9.12% than previous quarter

Overall: increasing (15.4%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.75 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.38 (USD).Trend:Decrease 49.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.05 (USD).Trend:Decrease 113.16% than previous quarter

Overall: increasing (-106.67%). Fluctuation: **Significant** (high variation).



Analysis of Q1 2021-Q3 2021 reveals substantial decreases in key working capital efficiency and cost efficiency metrics (Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue), along with significant fluctuations.  SG&A expenses showed a small, stable decrease. Retained Earning on Assets saw a modest increase.  Earnings per share transitioned from negative to positive, exhibiting considerable volatility.