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 147.76 (%).Trend:Increase 174.49% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 74.6 (%).Trend:Decrease 49.51% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 50.65 (%).Trend:Decrease 32.1% than previous quarter

Overall: decreasing (-65.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 171.51 (%).Trend:Increase 126.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 85.22 (%).Trend:Decrease 50.31% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 68.13 (%).Trend:Decrease 20.05% than previous quarter

Overall: decreasing (-60.28%). 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 -41.45 (%).Trend:Increase 144.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -22.37 (%).Trend:Decrease 46.03% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -13.77 (%).Trend:Decrease 38.44% than previous quarter

Overall: increasing (-66.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 47.32 (%).Trend:Decrease 8.6% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.69 (%).Trend:Increase 2.9% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.72 (%).Trend:Decrease 1.99% than previous quarter

Overall: increasing (0.85%). 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 -7.26 (%).Trend:Decrease 19.69% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -7.82 (%).Trend:Increase 7.71% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -6.89 (%).Trend:Decrease 11.89% than previous quarter

Overall: increasing (-5.1%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 87.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.09 (USD).Trend:Increase 800.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.04 (USD).Trend:Decrease 55.56% than previous quarter

Overall: decreasing (300.0%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2021 reveals significant fluctuations across various metrics. Liabilities and current assets on revenue decreased, while the ratio of retained earnings to revenue increased, but with substantial volatility. SG&A expense ratio exhibited little fluctuation.  Investment efficiency saw a fluctuating trend in retained earnings on assets.  Earning per share showed a large decreasing trend with significant variations.