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 76.21 (%).Trend:Increase 122.84% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.08 (%).Trend:Decrease 47.41% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.84 (%).Trend:Decrease 20.56% than previous quarter

Overall: decreasing (-58.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 499.15 (%).Trend:Increase 79.36% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 245.33 (%).Trend:Decrease 50.85% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 170.03 (%).Trend:Decrease 30.69% than previous quarter

Overall: decreasing (-65.94%). 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 -159.91 (%).Trend:Increase 75.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -81.8 (%).Trend:Decrease 48.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -64.7 (%).Trend:Decrease 20.9% than previous quarter

Overall: increasing (-59.54%). 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 -20.52 (%).Trend:Decrease 9.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -20.44 (%).Trend:Decrease 0.39% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -24.15 (%).Trend:Increase 18.15% than previous quarter

Overall: decreasing (17.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.05 (USD).Trend:Decrease 120.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.03 (USD).Trend:Decrease 40.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.18 (USD).Trend:Decrease 700.0% than previous quarter

Overall: decreasing (-460.0%). Fluctuation: **Significant** (high variation).



Over Q1 2021-Q3 2021, liabilities on revenue decreased significantly (-58.22%), and current assets on revenue also decreased significantly (-65.94%), both showing high variation. The ratio of retained earnings to revenue increased (-59.54%) with high fluctuation. Retained earnings on assets decreased overall (17.69%) with significant variation. Earnings per share decreased dramatically (-460.0%) and showed significant fluctuation.