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 181.61 (%).Trend:Increase 250.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 120.09 (%).Trend:Decrease 33.87% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 72.84 (%).Trend:Decrease 39.35% than previous quarter

Overall: decreasing (-59.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 424.26 (%).Trend:Increase 273.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 406.1 (%).Trend:Decrease 4.28% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 236.48 (%).Trend:Decrease 41.77% than previous quarter

Overall: decreasing (-44.26%). 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 -35.59 (%).Trend:Increase 16.16% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -10.84 (%).Trend:Decrease 69.54% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 1.85 (%).Trend:Decrease 117.07% than previous quarter

Overall: increasing (-105.2%). 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 -6.62 (%).Trend:Decrease 66.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.36 (%).Trend:Decrease 64.35% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 0.54 (%).Trend:Decrease 122.88% than previous quarter

Overall: increasing (-108.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.08 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.13 (USD).Trend:Increase 62.5% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.26 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (225.0%). Fluctuation: **Significant** (high variation).



The provided data for Q1-Q3 2021 indicates significant volatility in several key financial ratios.  Liabilities on revenue and current assets on revenue both show substantial decreases over the period. Conversely, earnings per share demonstrate substantial growth.  The ratio of retained earnings to revenue and retained earnings on assets also show overall increases, despite significant quarter-to-quarter fluctuations.