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 83.13 (%).Trend:Increase 124.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.64 (%).Trend:Decrease 52.32% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 30.7 (%).Trend:Decrease 22.55% than previous quarter

Overall: decreasing (-63.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 208.91 (%).Trend:Increase 147.61% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 107.17 (%).Trend:Decrease 48.7% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 68.81 (%).Trend:Decrease 35.79% than previous quarter

Overall: decreasing (-67.06%). 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 -117.79 (%).Trend:Increase 20.24% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -45.89 (%).Trend:Decrease 61.04% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -20.89 (%).Trend:Decrease 54.48% than previous quarter

Overall: increasing (-82.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.26 (%).Trend:Decrease 12.14% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.05 (%).Trend:Decrease 2.27% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.92 (%).Trend:Decrease 1.44% than previous quarter

Overall: decreasing (-3.67%). 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 -40.39 (%).Trend:Decrease 55.58% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.32 (%).Trend:Decrease 22.46% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -21.74 (%).Trend:Decrease 30.59% than previous quarter

Overall: increasing (-46.17%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 23.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.04 (USD).Trend:Increase 126.09% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.8 (USD).Trend:Increase 73.08% than previous quarter

Overall: increasing (291.3%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities and current assets on revenue both decreased significantly, by 63.07% and 67.06%, respectively, with substantial volatility. The ratio of retained earnings to revenue improved (though negative), indicating persistent losses,  while the SG&A expense ratio displayed a consistent decline. Retained earnings on assets increased (remaining negative), and earnings per share increased dramatically by 291.3%.