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 88.48 (%).Trend:Increase 45.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.89 (%).Trend:Decrease 49.27% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 36.87 (%).Trend:Decrease 17.87% than previous quarter

Overall: decreasing (-58.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 470.91 (%).Trend:Increase 142.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 238.71 (%).Trend:Decrease 49.31% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 165.53 (%).Trend:Decrease 30.66% than previous quarter

Overall: decreasing (-64.85%). 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 -173.7 (%).Trend:Increase 176.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -84.16 (%).Trend:Decrease 51.55% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -62.14 (%).Trend:Decrease 26.16% than previous quarter

Overall: increasing (-64.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.87 (%).Trend:Decrease 6.83% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.29 (%).Trend:Increase 1.17% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.8 (%).Trend:Increase 6.92% than previous quarter

Overall: increasing (8.17%). 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 -14.54 (%).Trend:Increase 1.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -14.09 (%).Trend:Decrease 3.09% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -14.52 (%).Trend:Increase 3.05% than previous quarter

Overall: increasing (-0.14%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.1 (USD).Trend:Decrease 97.84% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.17 (USD).Trend:Increase 70.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.03 (USD).Trend:Decrease 117.65% than previous quarter

Overall: decreasing (-130.0%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue decreased significantly (-58.33%), as did current assets on revenue (-64.85%). The ratio of retained earnings to revenue showed an overall increase (-64.23%), while SG&A expenses increased slightly (8.17%). Retained earnings on assets showed a small increase (-0.14%),  and earnings per share had a substantial decrease (-130.0%). All showed significant fluctuation except SG&A.