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 271.95 (%).Trend:Increase 616.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.92 (%).Trend:Decrease 81.28% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.63 (%).Trend:Decrease 37.88% than previous quarter

Overall: decreasing (-88.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 300.66 (%).Trend:Increase 164.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.78 (%).Trend:Decrease 75.79% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.55 (%).Trend:Decrease 30.54% than previous quarter

Overall: decreasing (-83.19%). 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 -23.76 (%).Trend:Increase 261.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2.68 (%).Trend:Decrease 88.72% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 5.2 (%).Trend:Decrease 294.03% than previous quarter

Overall: increasing (-121.89%). 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 -1.55 (%).Trend:Increase 14.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.45 (%).Trend:Decrease 70.97% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 1.42 (%).Trend:Decrease 415.56% than previous quarter

Overall: increasing (-191.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 119.4% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 280.77% than previous quarter
Year 2021 Quarter 3: Earning Per Share 2.09 (USD).Trend:Increase 111.11% than previous quarter

Overall: increasing (703.85%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 reveal a continuing pattern of high volatility. Liabilities on revenue decrease significantly, while current assets on revenue also decrease substantially. Cost efficiency (ratio of retained earnings to revenue) shows an overall troubling increase with major swings. Invest efficiency and earning per share (EPS) exhibit dramatic fluctuations. The extreme volatility and downward trends suggest urgent need for financial stabilization and improvement strategies.