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 194.48 (%).Trend:Increase 235.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 93.08 (%).Trend:Decrease 52.14% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 64.12 (%).Trend:Decrease 31.11% than previous quarter

Overall: decreasing (-67.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 343.16 (%).Trend:Increase 247.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 172.02 (%).Trend:Decrease 49.87% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 123.42 (%).Trend:Decrease 28.25% than previous quarter

Overall: decreasing (-64.03%). 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 183.84 (%).Trend:Increase 249.97% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 85.89 (%).Trend:Decrease 53.28% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 58.79 (%).Trend:Decrease 31.55% than previous quarter

Overall: decreasing (-68.02%). Fluctuation: **Significant** (high variation).

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

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 11.02 (%).Trend:Decrease 0.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 10.86 (%).Trend:Decrease 1.45% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 11.55 (%).Trend:Increase 6.35% than previous quarter

Overall: increasing (4.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.24 (USD).Trend:Increase 84.62% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.29 (USD).Trend:Increase 20.83% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.11 (USD).Trend:Decrease 137.93% than previous quarter

Overall: increasing (-145.83%). Fluctuation: **Significant** (high variation).



Key financial metrics from Q1 2021 to Q3 2021 reveal substantial volatility.  Liabilities, current assets, and retained earnings ratios to revenue all decreased significantly, indicating a potential need for operational review. However, retained earnings on assets showed a modest increase with minimal fluctuation.  Earnings per share, although ultimately increasing, showed dramatic swings, including negative values.  A deeper analysis of underlying causes for these fluctuations is warranted.