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 102.2 (%).Trend:Increase 233.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.23 (%).Trend:Decrease 50.85% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.08 (%).Trend:Decrease 32.15% than previous quarter

Overall: decreasing (-66.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 188.14 (%).Trend:Increase 196.24% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 92.72 (%).Trend:Decrease 50.72% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 65.32 (%).Trend:Decrease 29.55% than previous quarter

Overall: decreasing (-65.28%). 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 -1.3 (%).Trend:Decrease 90.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 8.76 (%).Trend:Decrease 773.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 10.95 (%).Trend:Increase 25.0% than previous quarter

Overall: increasing (-942.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.47 (%).Trend:Increase 12.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.96 (%).Trend:Decrease 5.91% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.27 (%).Trend:Decrease 1.73% than previous quarter

Overall: decreasing (-7.53%). 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 -0.44 (%).Trend:Decrease 96.74% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 6.14 (%).Trend:Decrease 1495.45% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 11.21 (%).Trend:Increase 82.57% than previous quarter

Overall: increasing (-2647.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.35 (USD).Trend:Decrease 67.29% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 182.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 61.62% than previous quarter

Overall: increasing (357.14%). Fluctuation: **Significant** (high variation).



Analysis of Q1 2021 to Q3 2021 financial data shows substantial volatility in key metrics.  Liabilities and current assets on revenue decreased significantly.  The retained earnings-to-revenue ratio showed an increasing trend, but with substantial variation.  SG&A expense ratios decreased slightly, exhibiting little variation. Investment efficiency and earnings per share demonstrated increasing trends, marked by significant volatility.