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 704.17 (%).Trend:Increase 434.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 348.91 (%).Trend:Decrease 50.45% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 154.31 (%).Trend:Decrease 55.77% than previous quarter

Overall: decreasing (-78.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 709.15 (%).Trend:Increase 350.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 331.04 (%).Trend:Decrease 53.32% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 143.11 (%).Trend:Decrease 56.77% than previous quarter

Overall: decreasing (-79.82%). 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 -189.33 (%).Trend:Increase 479.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -75.39 (%).Trend:Decrease 60.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -33.98 (%).Trend:Decrease 54.93% than previous quarter

Overall: increasing (-82.05%). 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 -10.79 (%).Trend:Increase 51.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -10.47 (%).Trend:Decrease 2.97% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -9.78 (%).Trend:Decrease 6.59% than previous quarter

Overall: increasing (-9.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -4.17 (USD).Trend:Decrease 74.15% than previous quarter
Year 2021 Quarter 2: Earning Per Share -6.16 (USD).Trend:Increase 47.72% than previous quarter
Year 2021 Quarter 3: Earning Per Share -3.67 (USD).Trend:Decrease 40.42% than previous quarter

Overall: increasing (-11.99%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021,  Liabilities on Revenue and Current Assets on Revenue significantly decreased, indicating a decline in working capital efficiency. Ratio of Retained Earnings to Revenue worsened, but Retained Earning on Assets and Earnings Per Share saw minor improvements.  The period is marked by substantial fluctuation and requires detailed examination to understand the underlying causes.