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 290.69 (%).Trend:Increase 254.15% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 134.54 (%).Trend:Decrease 53.72% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 81.77 (%).Trend:Decrease 39.22% than previous quarter

Overall: decreasing (-71.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 289.39 (%).Trend:Increase 254.6% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 122.19 (%).Trend:Decrease 57.78% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 75.49 (%).Trend:Decrease 38.22% than previous quarter

Overall: decreasing (-73.91%). 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 -476.95 (%).Trend:Increase 283.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -238.15 (%).Trend:Decrease 50.07% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -159.09 (%).Trend:Decrease 33.2% than previous quarter

Overall: increasing (-66.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 48.19 (%).Trend:Increase 8.93% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50.04 (%).Trend:Increase 3.84% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.7 (%).Trend:Increase 3.32% than previous quarter

Overall: increasing (7.28%). 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 -89.75 (%).Trend:Decrease 9.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -113.81 (%).Trend:Increase 26.81% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -108.8 (%).Trend:Decrease 4.4% than previous quarter

Overall: decreasing (21.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.5 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.38 (USD).Trend:Decrease 24.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 3.05 (USD).Trend:Increase 702.63% than previous quarter

Overall: increasing (510.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased by 71.87% overall, while current assets on revenue decreased by 73.91% across the three quarters of 2021.  Cost efficiency shows a significant increase in the ratio of retained earnings to revenue, despite substantial fluctuations.  The selling, general, and administrative (SG&A) expense ratio increased by 7.28%.  Investment efficiency shows a significant decrease in retained earnings on assets (21.23%). Earning per share increased significantly, with a 510.0% increase in Q3 2021.