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 87.71 (%).Trend:Increase 202.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 43.68 (%).Trend:Decrease 50.2% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.53 (%).Trend:Decrease 32.39% than previous quarter

Overall: decreasing (-66.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 105.83 (%).Trend:Increase 116.38% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 52.6 (%).Trend:Decrease 50.3% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 35.64 (%).Trend:Decrease 32.24% than previous quarter

Overall: decreasing (-66.32%). 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 -13.4 (%).Trend:Increase 139.29% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.47 (%).Trend:Decrease 51.72% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -4.0 (%).Trend:Decrease 38.18% than previous quarter

Overall: increasing (-70.15%). 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 -2.76 (%).Trend:Decrease 16.36% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.62 (%).Trend:Decrease 5.07% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -2.49 (%).Trend:Decrease 4.96% than previous quarter

Overall: increasing (-9.78%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.03 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.18 (USD).Trend:Increase 500.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.3 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (900.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 demonstrate significant fluctuations in working capital efficiency, with both liabilities and current assets on revenue decreasing.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a consistent downward trend with high volatility.  Invest efficiency shows a consistent decrease in retained earnings on assets.  Earnings per share show a notable increase with substantial variations.