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 269.41 (%).Trend:Increase 210.56% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 141.13 (%).Trend:Decrease 47.62% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 88.56 (%).Trend:Decrease 37.25% than previous quarter

Overall: decreasing (-67.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 332.65 (%).Trend:Increase 174.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 152.58 (%).Trend:Decrease 54.13% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 100.14 (%).Trend:Decrease 34.37% than previous quarter

Overall: decreasing (-69.9%). 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 -11.18 (%).Trend:Increase 45.95% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3.36 (%).Trend:Decrease 69.95% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -0.7 (%).Trend:Decrease 79.17% than previous quarter

Overall: increasing (-93.74%). 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 -1.72 (%).Trend:Decrease 47.08% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1.01 (%).Trend:Decrease 41.28% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -0.32 (%).Trend:Decrease 68.32% than previous quarter

Overall: increasing (-81.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 20.75% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 69.05% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.03 (USD).Trend:Increase 45.07% than previous quarter

Overall: increasing (145.24%). Fluctuation: **Significant** (high variation).



Working capital efficiency data shows significant fluctuations in liabilities and current assets on revenue across Q1-Q3 2021. Liabilities on revenue increased dramatically in Q1, then decreased substantially in Q2 and Q3, resulting in an overall decrease.  Current assets on revenue also displayed large swings, increasing significantly in Q1, and then decreasing in Q2 and Q3, resulting in a general decline. The ratio of retained earnings to revenue exhibited large fluctuations, rising in Q1, then falling significantly in Q2 and Q3, resulting in a net increase.  Earnings per share also showed considerable variation, decreasing in Q1, increasing in Q2, and increasing further in Q3.  The data for investment efficiency and SG&A expense ratio are missing, making a full assessment impossible without additional data.