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 225.2 (%).Trend:Increase 375.71% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 124.02 (%).Trend:Decrease 44.93% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 54.92 (%).Trend:Decrease 55.72% than previous quarter

Overall: decreasing (-75.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 686.99 (%).Trend:Increase 446.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 281.01 (%).Trend:Decrease 59.1% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 145.23 (%).Trend:Decrease 48.32% than previous quarter

Overall: decreasing (-78.86%). 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 251.22 (%).Trend:Increase 165.93% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 75.14 (%).Trend:Decrease 70.09% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 40.85 (%).Trend:Decrease 45.63% than previous quarter

Overall: decreasing (-83.74%). 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 13.84 (%).Trend:Decrease 40.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 11.27 (%).Trend:Decrease 18.57% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 11.68 (%).Trend:Increase 3.64% than previous quarter

Overall: decreasing (-15.61%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.59 (USD).Trend:Decrease 63.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.88 (USD).Trend:Increase 49.15% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.87 (USD).Trend:Decrease 1.14% than previous quarter

Overall: decreasing (47.46%). Fluctuation: **Significant** (high variation).



Key financial indicators from Q1 2021 to Q3 2021 show a pronounced downward trend. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased substantially, exhibiting considerable volatility.  Retained earnings on assets declined moderately, while the persistent decrease in earnings per share warrants urgent investigation.