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 119.62 (%).Trend:Increase 220.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.6 (%).Trend:Decrease 54.36% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 41.99 (%).Trend:Decrease 23.1% than previous quarter

Overall: decreasing (-64.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 682.2 (%).Trend:Increase 186.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 315.81 (%).Trend:Decrease 53.71% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 208.89 (%).Trend:Decrease 33.86% than previous quarter

Overall: decreasing (-69.38%). 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 -32.04 (%).Trend:Decrease 21.93% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8.99 (%).Trend:Decrease 71.94% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1.6 (%).Trend:Decrease 82.2% than previous quarter

Overall: increasing (-95.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.35 (%).Trend:Increase 14.01% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.14 (%).Trend:Decrease 8.59% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.87 (%).Trend:Decrease 3.72% than previous quarter

Overall: decreasing (-11.99%). 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 -3.69 (%).Trend:Decrease 74.62% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.2 (%).Trend:Decrease 40.38% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -0.59 (%).Trend:Decrease 73.18% than previous quarter

Overall: increasing (-84.01%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 71.62% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.07 (USD).Trend:Increase 154.76% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.8 (USD).Trend:Increase 68.22% than previous quarter

Overall: increasing (328.57%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue decreased significantly (-64.9%), fluctuating greatly. Current assets on revenue also decreased significantly (-69.38%), with high variation.  The ratio of retained earnings to revenue showed significant fluctuation, increasing overall (-95.01%). SG&A expense ratio decreased slightly (-11.99%), showing little variation. Retained earnings on assets increased (-84.01%), exhibiting significant fluctuation. Earnings per share increased significantly (328.57%), with high variation.