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 70.84 (%).Trend:Increase 65.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42.01 (%).Trend:Decrease 40.7% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.75 (%).Trend:Decrease 33.94% than previous quarter

Overall: decreasing (-60.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 149.35 (%).Trend:Increase 82.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 104.67 (%).Trend:Decrease 29.92% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 72.61 (%).Trend:Decrease 30.63% than previous quarter

Overall: decreasing (-51.38%). 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 112.28 (%).Trend:Increase 75.44% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 58.24 (%).Trend:Decrease 48.13% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 39.42 (%).Trend:Decrease 32.31% than previous quarter

Overall: decreasing (-64.89%). 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 8.33 (%).Trend:Increase 0.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 8.0 (%).Trend:Decrease 3.96% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 8.09 (%).Trend:Increase 1.12% than previous quarter

Overall: decreasing (-2.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 95.08% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.02 (USD).Trend:Decrease 33.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.05 (USD).Trend:Increase 150.0% than previous quarter

Overall: increasing (66.67%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2021 reveals significant volatility across key metrics. Liabilities and current assets on revenue decreased over the period with substantial variation.  Cost efficiency, as measured by retained earnings to revenue, declined significantly with substantial changes in each quarter. Invest efficiency shows less fluctuation, while earnings per share decreased overall with significant, erratic quarter-to-quarter changes.