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 1666.38 (%).Trend:Increase 27.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 736.5 (%).Trend:Decrease 55.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 450.57 (%).Trend:Decrease 38.82% than previous quarter

Overall: decreasing (-72.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1013.79 (%).Trend:Increase 25.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 485.04 (%).Trend:Decrease 52.16% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 302.04 (%).Trend:Decrease 37.73% than previous quarter

Overall: decreasing (-70.21%). 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 -7754.31 (%).Trend:Increase 35.67% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3372.26 (%).Trend:Decrease 56.51% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2146.71 (%).Trend:Decrease 36.34% than previous quarter

Overall: increasing (-72.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 141.38 (%).Trend:Increase 34.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 121.53 (%).Trend:Decrease 14.04% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 113.38 (%).Trend:Decrease 6.71% than previous quarter

Overall: decreasing (-19.8%). Fluctuation: **Neutral** (moderate 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 -23.21 (%).Trend:Increase 7.16% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -23.71 (%).Trend:Increase 2.15% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -24.27 (%).Trend:Increase 2.36% than previous quarter

Overall: decreasing (4.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 65.79% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 600.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.72 (USD).Trend:Increase 89.01% than previous quarter

Overall: increasing (1223.08%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in Q1-Q3 2021. Liabilities on revenue increased significantly in Q1, then decreased sharply in Q2 and Q3. Current assets on revenue also exhibited a similar trend of significant increase in Q1, followed by substantial decreases in Q2 and Q3.  Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue across the quarters.  SG&A expense ratio shows a neutral fluctuation, declining steadily.  Investment efficiency reveals a consistently decreasing retained earning on assets ratio with significant fluctuations. Earnings per share saw a sharp decline in Q1, followed by a dramatic increase in Q2, and further increase in Q3, indicating significant variability.