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 268.45 (%).Trend:Increase 201.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 138.81 (%).Trend:Decrease 48.29% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 94.46 (%).Trend:Decrease 31.95% than previous quarter

Overall: decreasing (-64.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 479.61 (%).Trend:Increase 217.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 238.34 (%).Trend:Decrease 50.31% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 150.25 (%).Trend:Decrease 36.96% than previous quarter

Overall: decreasing (-68.67%). 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 -24.81 (%).Trend:Decrease 741.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -15.93 (%).Trend:Decrease 35.79% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -10.52 (%).Trend:Decrease 33.96% than previous quarter

Overall: increasing (-57.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -3.29 (%).Trend:Decrease 323.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -4.24 (%).Trend:Increase 28.88% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -4.19 (%).Trend:Decrease 1.18% than previous quarter

Overall: decreasing (27.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 99.42% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.55 (USD).Trend:Increase 5400.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.26 (USD).Trend:Increase 129.09% than previous quarter

Overall: increasing (12500.0%). Fluctuation: **Significant** (high variation).



Analyzing Q1-Q3 2021, liabilities on revenue decreased significantly (-64.81%), with substantial fluctuation. Current assets on revenue also decreased significantly (-68.67%), exhibiting high variation.  The ratio of retained earnings to revenue increased (-57.6%), showing significant fluctuation. Retained earnings on assets decreased (-27.36%), with significant fluctuation. However, earnings per share increased dramatically (12500.0%), with significant fluctuation.