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 71.97 (%).Trend:Increase 198.51% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 36.94 (%).Trend:Decrease 48.67% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 24.13 (%).Trend:Decrease 34.68% than previous quarter

Overall: decreasing (-66.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 401.75 (%).Trend:Increase 185.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 195.7 (%).Trend:Decrease 51.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 135.22 (%).Trend:Decrease 30.9% than previous quarter

Overall: decreasing (-66.34%). 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 97.14 (%).Trend:Increase 159.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 47.78 (%).Trend:Decrease 50.81% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 37.1 (%).Trend:Decrease 22.35% than previous quarter

Overall: decreasing (-61.81%). 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 15.71 (%).Trend:Decrease 10.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 16.05 (%).Trend:Increase 2.16% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 17.97 (%).Trend:Increase 11.96% than previous quarter

Overall: increasing (14.39%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.03 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.2 (USD).Trend:Decrease 766.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.74 (USD).Trend:Increase 270.0% than previous quarter

Overall: increasing (-2566.67%). Fluctuation: **Significant** (high variation).



Significant fluctuations characterize the financial data from Q1 2021 to Q3 2021. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased substantially, indicating potential operational challenges. Conversely, retained earnings on assets showed a small, consistent increase. Earnings per share exhibited extreme volatility, rising sharply despite an overall negative trend.  Information on SG&A expense ratio is absent.