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 200.15 (%).Trend:Increase 264.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 111.37 (%).Trend:Decrease 44.36% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 69.23 (%).Trend:Decrease 37.84% than previous quarter

Overall: decreasing (-65.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 533.14 (%).Trend:Increase 356.42% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 241.31 (%).Trend:Decrease 54.74% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 149.54 (%).Trend:Decrease 38.03% than previous quarter

Overall: decreasing (-71.95%). 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 -164.51 (%).Trend:Increase 337.29% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -89.19 (%).Trend:Decrease 45.78% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -55.4 (%).Trend:Decrease 37.89% than previous quarter

Overall: increasing (-66.32%). 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 -13.57 (%).Trend:Increase 21.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -15.54 (%).Trend:Increase 14.52% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -13.72 (%).Trend:Decrease 11.71% than previous quarter

Overall: decreasing (1.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.74 (USD).Trend:Decrease 65.74% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.56 (USD).Trend:Increase 110.81% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.26 (USD).Trend:Increase 108.97% than previous quarter

Overall: increasing (340.54%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2021 shows high volatility.  Liabilities and current assets on revenue saw large increases and decreases, suggesting instability in working capital management.  The ratio of retained earnings to revenue increased significantly in Q1 2021 before decreasing in the following quarters.  Investment efficiency experienced a slight decrease, while earnings per share saw a substantial increase then decrease. This dynamic demonstrates a need for strategies addressing the significant fluctuations.