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 193.82 (%).Trend:Increase 224.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 82.05 (%).Trend:Decrease 57.67% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 52.5 (%).Trend:Decrease 36.01% than previous quarter

Overall: decreasing (-72.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 178.5 (%).Trend:Increase 188.6% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 85.99 (%).Trend:Decrease 51.83% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 53.41 (%).Trend:Decrease 37.89% than previous quarter

Overall: decreasing (-70.08%). 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 -546.27 (%).Trend:Increase 252.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -262.91 (%).Trend:Decrease 51.87% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -178.15 (%).Trend:Decrease 32.24% than previous quarter

Overall: increasing (-67.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.37 (%).Trend:Decrease 18.05% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.07 (%).Trend:Increase 6.21% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.78 (%).Trend:Increase 12.76% than previous quarter

Overall: increasing (19.77%). 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 -76.92 (%).Trend:Increase 11.17% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -77.7 (%).Trend:Increase 1.01% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -82.16 (%).Trend:Increase 5.74% than previous quarter

Overall: decreasing (6.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.53 (USD).Trend:Decrease 41.11% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.07 (USD).Trend:Increase 101.89% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.98 (USD).Trend:Decrease 8.41% than previous quarter

Overall: decreasing (84.91%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue decreased significantly (-72.91%), fluctuating highly.  Current assets on revenue also decreased significantly (-70.08%), with high fluctuation.  The ratio of retained earnings to revenue showed a significant increase (-67.39%) with high variability. Conversely, the SG&A expense ratio increased slightly (19.77%) with low fluctuation. Retained earnings on assets decreased (6.81%) with significant fluctuation, and earnings per share decreased significantly (84.91%) with high variation.