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 66.74 (%).Trend:Increase 158.28% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.87 (%).Trend:Decrease 46.25% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.43 (%).Trend:Decrease 26.32% than previous quarter

Overall: decreasing (-60.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 61.69 (%).Trend:Increase 177.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 32.46 (%).Trend:Decrease 47.38% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 23.44 (%).Trend:Decrease 27.79% than previous quarter

Overall: decreasing (-62.0%). 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 -88.9 (%).Trend:Increase 131.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -44.63 (%).Trend:Decrease 49.8% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -29.95 (%).Trend:Decrease 32.89% than previous quarter

Overall: increasing (-66.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.03 (%).Trend:Decrease 4.37% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.67 (%).Trend:Increase 3.36% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.15 (%).Trend:Increase 2.44% than previous quarter

Overall: increasing (5.89%). 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 -99.98 (%).Trend:Decrease 16.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -94.88 (%).Trend:Decrease 5.1% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -88.69 (%).Trend:Decrease 6.52% than previous quarter

Overall: increasing (-11.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.09 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.05 (USD).Trend:Decrease 44.44% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.02 (USD).Trend:Decrease 140.0% than previous quarter

Overall: decreasing (-122.22%). Fluctuation: **Significant** (high variation).



The data from Q1 2021 to Q3 2021 reveals significant fluctuations across key financial metrics.  Liabilities and current assets on revenue both decreased substantially, indicating potential working capital issues.  Retained earnings showed a significant increase (negative value), while SG&A expenses increased modestly. Retained earnings on assets improved slightly (negative value),  but earnings per share plummeted.