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 116.73 (%).Trend:Increase 240.02% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 60.0 (%).Trend:Decrease 48.6% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.17 (%).Trend:Decrease 29.72% than previous quarter

Overall: decreasing (-63.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 397.84 (%).Trend:Increase 214.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 169.46 (%).Trend:Decrease 57.4% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 114.35 (%).Trend:Decrease 32.52% than previous quarter

Overall: decreasing (-71.26%). 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 -551.29 (%).Trend:Increase 287.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -259.24 (%).Trend:Decrease 52.98% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -169.17 (%).Trend:Decrease 34.74% than previous quarter

Overall: increasing (-69.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.22 (%).Trend:Decrease 6.36% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.21 (%).Trend:Decrease 8.31% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.07 (%).Trend:Decrease 3.43% than previous quarter

Overall: decreasing (-11.46%). 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 -74.8 (%).Trend:Increase 21.49% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -81.22 (%).Trend:Increase 8.58% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -83.09 (%).Trend:Increase 2.3% than previous quarter

Overall: decreasing (11.08%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -5.28 (USD).Trend:Increase 810.34% than previous quarter
Year 2021 Quarter 2: Earning Per Share -9.15 (USD).Trend:Increase 73.3% than previous quarter
Year 2021 Quarter 3: Earning Per Share -11.19 (USD).Trend:Increase 22.3% than previous quarter

Overall: decreasing (111.93%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically in Q1 2021, then decreased substantially in Q2 and Q3.  Current assets on revenue also experienced significant increases and decreases, with a large increase in Q1 2021, followed by declines. Cost efficiency shows a consistent decrease in the SG&A expense ratio, with little fluctuation.  The ratio of retained earnings to revenue increased dramatically in Q1 2021, then decreased in subsequent quarters. Investment efficiency shows significant fluctuations in retained earnings on assets. Earnings per share decreased significantly throughout the period, exhibiting high variation.