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 102.99 (%).Trend:Increase 181.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49.7 (%).Trend:Decrease 51.74% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 36.39 (%).Trend:Decrease 26.78% than previous quarter

Overall: decreasing (-64.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 587.97 (%).Trend:Increase 226.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 269.72 (%).Trend:Decrease 54.13% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 192.2 (%).Trend:Decrease 28.74% than previous quarter

Overall: decreasing (-67.31%). 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 -7509.72 (%).Trend:Increase 253.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3203.18 (%).Trend:Decrease 57.35% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2373.48 (%).Trend:Decrease 25.9% than previous quarter

Overall: increasing (-68.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 76.3 (%).Trend:Decrease 0.13% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 66.62 (%).Trend:Decrease 12.69% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72.01 (%).Trend:Increase 8.09% than previous quarter

Overall: decreasing (-5.62%). 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 -452.28 (%).Trend:Decrease 14.66% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -462.22 (%).Trend:Increase 2.2% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -501.6 (%).Trend:Increase 8.52% than previous quarter

Overall: decreasing (10.9%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.09 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.19 (USD).Trend:Increase 111.11% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.34 (USD).Trend:Increase 78.95% than previous quarter

Overall: decreasing (277.78%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, Liabilities on Revenue and Current Assets on Revenue decreased significantly, showing high variation.  The Ratio of Retained Earnings to Revenue also decreased significantly, while the SG&A Expense Ratio showed little fluctuation. Retained Earnings on Assets decreased, and Earnings Per Share also decreased significantly with high variation.