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 77.49 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.09 (%).Trend:Decrease 57.3% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 23.63 (%).Trend:Decrease 28.59% than previous quarter

Overall: decreasing (-69.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 185.91 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 71.49 (%).Trend:Decrease 61.55% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 47.34 (%).Trend:Decrease 33.78% than previous quarter

Overall: decreasing (-74.54%). 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 -16.23 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -7.61 (%).Trend:Decrease 53.11% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1.35 (%).Trend:Decrease 82.26% than previous quarter

Overall: increasing (-91.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.92 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.17 (%).Trend:Increase 1.4% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.8 (%).Trend:Decrease 2.04% than previous quarter

Overall: decreasing (-0.67%). 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 -3.36 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.53 (%).Trend:Increase 5.06% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -0.95 (%).Trend:Decrease 73.09% than previous quarter

Overall: increasing (-71.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.47 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.84 (USD).Trend:Increase 78.72% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.38 (USD).Trend:Increase 64.29% than previous quarter

Overall: increasing (193.62%). Fluctuation: **Significant** (high variation).



2021 Q1-Q3 financial data reveals significant fluctuations across multiple metrics. Liabilities and current assets on revenue display substantial decreases, potentially signaling liquidity issues. Retained earnings ratios show an increasing trend, albeit negative. SG&A expenses are relatively stable.  Investment efficiency and earnings per share demonstrate substantial variation and increases.