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 40.84 (%).Trend:Increase 188.42% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 19.83 (%).Trend:Decrease 51.44% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 13.05 (%).Trend:Decrease 34.19% than previous quarter

Overall: decreasing (-68.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 64.88 (%).Trend:Increase 185.56% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 29.85 (%).Trend:Decrease 53.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 19.38 (%).Trend:Decrease 35.08% than previous quarter

Overall: decreasing (-70.13%). 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 9.88 (%).Trend:Increase 142.16% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 4.79 (%).Trend:Decrease 51.52% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 3.31 (%).Trend:Decrease 30.9% than previous quarter

Overall: decreasing (-66.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.44 (%).Trend:Decrease 6.93% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.44 (%).Trend:Decrease 6.48% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.26 (%).Trend:Decrease 1.25% than previous quarter

Overall: decreasing (-7.64%). 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 4.78 (%).Trend:Decrease 10.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 5.11 (%).Trend:Increase 6.9% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 5.51 (%).Trend:Increase 7.83% than previous quarter

Overall: increasing (15.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.18 (USD).Trend:Decrease 82.86% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.03 (USD).Trend:Decrease 116.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.28 (USD).Trend:Increase 833.33% than previous quarter

Overall: increasing (-255.56%). Fluctuation: **Significant** (high variation).



Financial data for Q1 to Q3 2021 reveals substantial fluctuations in key financial metrics. Liabilities and current assets as a percentage of revenue demonstrated a significant decrease with a high degree of variability. The retained earnings-to-revenue ratio experienced a substantial decline with considerable fluctuation.  However, the SG&A expense ratio exhibited a steady decrease. Investment efficiency, measured by retained earnings on assets, demonstrated a consistent increase.  Earnings per share, however, showed a large increase, followed by a very significant decrease, with significant variation.