Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2019 Quarter 3: Liabilities on Revenue 26.92 (%).Trend:Decrease 32.21% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.89 (%).Trend:Decrease 0.11% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 84.73 (%).Trend:Increase 215.1% than previous quarter

Overall: increasing (214.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 257.51 (%).Trend:Decrease 36.46% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 294.06 (%).Trend:Increase 14.19% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1032.9 (%).Trend:Increase 251.25% than previous quarter

Overall: increasing (301.11%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2019 to Quater 1 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -73.26 (%).Trend:Decrease 25.65% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -81.61 (%).Trend:Increase 11.4% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -233.28 (%).Trend:Increase 185.85% than previous quarter

Overall: decreasing (218.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2019 to Quater 1 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2019 Quarter 3: Retained Earning on Assets -11.52 (%).Trend:Increase 17.55% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -14.73 (%).Trend:Increase 27.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -11.24 (%).Trend:Decrease 23.69% than previous quarter

Overall: increasing (-2.43%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2019 to Q1 2021, Liabilities on Revenue and Current Assets on Revenue both increased significantly, showing high fluctuation.  The Ratio of Retained Earnings to Revenue also decreased significantly with high variation. Retained Earning on Assets shows a slight overall increase but with significant fluctuation. The data covers three quarters.