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 132.87 (%).Trend:Increase 219.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 69.22 (%).Trend:Decrease 47.9% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 47.89 (%).Trend:Decrease 30.81% than previous quarter

Overall: decreasing (-63.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 217.77 (%).Trend:Increase 158.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 111.08 (%).Trend:Decrease 48.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 77.4 (%).Trend:Decrease 30.32% than previous quarter

Overall: decreasing (-64.46%). 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 49.98 (%).Trend:Increase 67.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 25.45 (%).Trend:Decrease 49.08% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 18.39 (%).Trend:Decrease 27.74% than previous quarter

Overall: decreasing (-63.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.36 (%).Trend:Increase 4.51% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.9 (%).Trend:Decrease 1.68% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.58 (%).Trend:Decrease 1.19% than previous quarter

Overall: decreasing (-2.85%). 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 10.78 (%).Trend:Decrease 39.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.4 (%).Trend:Increase 5.75% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 12.44 (%).Trend:Increase 9.12% than previous quarter

Overall: increasing (15.4%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.75 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.38 (USD).Trend:Decrease 49.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.05 (USD).Trend:Decrease 113.16% than previous quarter

Overall: increasing (-106.67%). Fluctuation: **Significant** (high variation).



Q1 2021 to Q3 2021 data shows significant decreases in Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue.  The SG&A Expense Ratio decreased slightly with low variation. Retained Earning on Assets increased moderately with low fluctuation. Earnings per share showed a significant increase from a negative value to a small positive value, indicating significant volatility.