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 67.39 (%).Trend:Increase 178.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.93 (%).Trend:Decrease 57.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.36 (%).Trend:Decrease 1.97% than previous quarter

Overall: decreasing (-57.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 191.47 (%).Trend:Increase 147.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 81.68 (%).Trend:Decrease 57.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 63.74 (%).Trend:Decrease 21.96% than previous quarter

Overall: decreasing (-66.71%). 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 40.32 (%).Trend:Increase 260.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 18.9 (%).Trend:Decrease 53.12% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 12.79 (%).Trend:Decrease 32.33% than previous quarter

Overall: decreasing (-68.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.26 (%).Trend:Increase 30.75% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.05 (%).Trend:Decrease 16.67% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.31 (%).Trend:Decrease 4.61% than previous quarter

Overall: decreasing (-20.51%). Fluctuation: **Neutral** (moderate 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 7.49 (%).Trend:Increase 26.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.67 (%).Trend:Increase 15.75% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 8.28 (%).Trend:Decrease 4.5% than previous quarter

Overall: increasing (10.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 100.65% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.64 (USD).Trend:Increase 2033.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.94 (USD).Trend:Increase 46.87% than previous quarter

Overall: increasing (3033.33%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data reveals significant volatility. Liabilities and current assets on revenue show large fluctuations, decreasing from the prior quarter.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows notable decreases with high variation. The SG&A expense ratio slightly decreases. Investment efficiency shows a slight increase in retained earnings on assets, with minor variation. Earnings per share shows substantial increases and decreases, exhibiting high volatility.