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 406.46 (%).Trend:Increase 135.44% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 223.92 (%).Trend:Decrease 44.91% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 129.34 (%).Trend:Decrease 42.24% than previous quarter

Overall: decreasing (-68.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 462.27 (%).Trend:Increase 236.66% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 228.58 (%).Trend:Decrease 50.55% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 144.87 (%).Trend:Decrease 36.62% than previous quarter

Overall: decreasing (-68.66%). 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 -1577.56 (%).Trend:Increase 197.46% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -838.05 (%).Trend:Decrease 46.88% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -558.44 (%).Trend:Decrease 33.36% than previous quarter

Overall: increasing (-64.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.8 (%).Trend:Decrease 73.01% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 65.05 (%).Trend:Increase 125.87% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 55.71 (%).Trend:Decrease 14.36% than previous quarter

Overall: increasing (93.44%). Fluctuation: **Significant** (high 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 -130.11 (%).Trend:Increase 7.29% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -140.24 (%).Trend:Increase 7.79% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -144.95 (%).Trend:Increase 3.36% than previous quarter

Overall: decreasing (11.41%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.03 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.23 (USD).Trend:Decrease 866.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.14 (USD).Trend:Decrease 39.13% than previous quarter

Overall: decreasing (-566.67%). Fluctuation: **Significant** (high variation).



During Q1 2021 to Q3 2021, liabilities on revenue and current assets on revenue significantly decreased, while the ratio of retained earnings to revenue increased, and the SG&A expense ratio increased.  Retained earnings on assets decreased, and earnings per share also significantly decreased.  All metrics showed significant fluctuation.