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 129.01 (%).Trend:Increase 160.31% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.31 (%).Trend:Decrease 47.83% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 44.72 (%).Trend:Decrease 33.56% than previous quarter

Overall: decreasing (-65.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 294.15 (%).Trend:Increase 133.88% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 142.4 (%).Trend:Decrease 51.59% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 92.56 (%).Trend:Decrease 35.0% than previous quarter

Overall: decreasing (-68.53%). 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 108.52 (%).Trend:Increase 130.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 58.68 (%).Trend:Decrease 45.93% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 35.31 (%).Trend:Decrease 39.83% than previous quarter

Overall: decreasing (-67.46%). 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 22.26 (%).Trend:Decrease 2.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.4 (%).Trend:Increase 5.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 20.33 (%).Trend:Decrease 13.12% than previous quarter

Overall: decreasing (-8.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 90.24% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.38 (USD).Trend:Decrease 575.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.32 (USD).Trend:Decrease 184.21% than previous quarter

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



Financial statements for Q1-Q3 2021 reveal significant volatility across key metrics. Liabilities on revenue decreased substantially overall (-65.34%) exhibiting strong fluctuations throughout the period.  Current assets on revenue also decreased significantly overall (-68.53%) with similar patterns to liabilities. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased sharply overall (-67.46%).  Investment efficiency, as measured by retained earnings on assets, decreased slightly (-8.67%). Earnings per share saw significant declines and increases throughout the period, resulting in a substantial decrease overall (300%).