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 93.0 (%).Trend:Increase 184.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49.23 (%).Trend:Decrease 47.06% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.8 (%).Trend:Decrease 33.37% than previous quarter

Overall: decreasing (-64.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 160.45 (%).Trend:Increase 196.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 82.15 (%).Trend:Decrease 48.8% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 54.04 (%).Trend:Decrease 34.22% than previous quarter

Overall: decreasing (-66.32%). 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 -89.3 (%).Trend:Increase 216.89% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -47.07 (%).Trend:Decrease 47.29% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -33.45 (%).Trend:Decrease 28.94% than previous quarter

Overall: increasing (-62.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.13 (%).Trend:Decrease 0.91% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.98 (%).Trend:Decrease 1.06% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.29 (%).Trend:Increase 2.22% than previous quarter

Overall: increasing (1.13%). 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 -13.85 (%).Trend:Increase 6.78% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -14.93 (%).Trend:Increase 7.8% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -16.06 (%).Trend:Increase 7.57% than previous quarter

Overall: decreasing (15.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.55 (USD).Trend:Decrease 83.13% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.38 (USD).Trend:Increase 150.91% than previous quarter
Year 2021 Quarter 3: Earning Per Share -2.06 (USD).Trend:Increase 49.28% than previous quarter

Overall: decreasing (274.55%). Fluctuation: **Significant** (high variation).



Q1 2021-Q3 2021 data shows significant fluctuation across key metrics.  Liabilities and current assets on revenue decreased significantly (-64.73% and -66.32%, respectively). The ratio of retained earnings to revenue increased (-62.54%), while the SG&A expense ratio increased slightly (1.13%). Retained earnings on assets decreased (15.96%), and earnings per share decreased dramatically (-274.55%), both demonstrating significant fluctuation.