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 80.95 (%).Trend:Increase 187.87% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.2 (%).Trend:Decrease 52.81% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 21.96 (%).Trend:Decrease 42.51% than previous quarter

Overall: decreasing (-72.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 59.66 (%).Trend:Increase 271.48% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 25.62 (%).Trend:Decrease 57.06% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 12.8 (%).Trend:Decrease 50.04% than previous quarter

Overall: decreasing (-78.55%). 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 115.53 (%).Trend:Increase 180.48% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 51.87 (%).Trend:Decrease 55.1% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 33.36 (%).Trend:Decrease 35.69% than previous quarter

Overall: decreasing (-71.12%). 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 23.76 (%).Trend:Increase 5.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 24.92 (%).Trend:Increase 4.88% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 25.5 (%).Trend:Increase 2.33% than previous quarter

Overall: increasing (7.32%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 92.71% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.14 (USD).Trend:Decrease 200.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.05 (USD).Trend:Decrease 64.29% than previous quarter

Overall: increasing (-135.71%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data reveals significant fluctuations.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased considerably (-72.87%, -78.55%, -71.12% respectively), indicating potential working capital and cost efficiency challenges.  In contrast, retained earnings on assets increased modestly (7.32%), while earnings per share also increased (-135.71%), requiring further analysis.