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 94.96 (%).Trend:Increase 90.53% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49.16 (%).Trend:Decrease 48.23% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.44 (%).Trend:Decrease 29.94% than previous quarter

Overall: decreasing (-63.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 195.39 (%).Trend:Increase 82.68% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 96.67 (%).Trend:Decrease 50.52% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 64.53 (%).Trend:Decrease 33.25% than previous quarter

Overall: decreasing (-66.97%). 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 -95.0 (%).Trend:Increase 69.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -44.78 (%).Trend:Decrease 52.86% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -25.88 (%).Trend:Decrease 42.21% than previous quarter

Overall: increasing (-72.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.54 (%).Trend:Decrease 24.97% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.18 (%).Trend:Decrease 1.67% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.61 (%).Trend:Decrease 7.41% than previous quarter

Overall: decreasing (-8.96%). 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 -18.2 (%).Trend:Decrease 2.67% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -17.94 (%).Trend:Decrease 1.43% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -16.23 (%).Trend:Decrease 9.53% than previous quarter

Overall: increasing (-10.82%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 100.52% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.06 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.35 (USD).Trend:Increase 483.33% than previous quarter

Overall: increasing (1066.67%). Fluctuation: **Significant** (high variation).



Significant fluctuations are observed in working capital efficiency metrics. Liabilities on revenue decreased significantly from Q1 to Q3 2021, then surged in an outlier Q1 2022, declining again in Q2 and Q3.  A similar pattern of significant decrease and increase exists for current assets on revenue. Cost efficiency shows a consistent decrease in the SG&A expense ratio, while the ratio of retained earnings to revenue demonstrates substantial increases and decreases.  Investment efficiency displays a consistent downward trend in retained earnings on assets, yet EPS demonstrates a substantial increase from Q1 to Q3 2021, followed by a Q1 2022 decrease and subsequent increase.  Overall, significant fluctuations suggest volatile performance.