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 88.21 (%).Trend:Increase 396.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.82 (%).Trend:Decrease 49.19% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 33.93 (%).Trend:Decrease 24.3% than previous quarter

Overall: decreasing (-61.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 256.82 (%).Trend:Increase 186.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 131.47 (%).Trend:Decrease 48.81% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 85.45 (%).Trend:Decrease 35.0% than previous quarter

Overall: decreasing (-66.73%). 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 74.8 (%).Trend:Increase 123.62% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 38.35 (%).Trend:Decrease 48.73% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 29.36 (%).Trend:Decrease 23.44% than previous quarter

Overall: decreasing (-60.75%). 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 8.53 (%).Trend:Decrease 42.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.28 (%).Trend:Increase 8.79% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 10.74 (%).Trend:Increase 15.73% than previous quarter

Overall: increasing (25.91%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 88.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.25 (USD).Trend:Increase 316.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.6 (USD).Trend:Increase 140.0% than previous quarter

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



From Q1 2021 to Q3 2021, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all significantly decreased, exhibiting high fluctuation. Conversely, retained earnings on assets increased moderately, while earnings per share increased significantly, also showing high fluctuation.