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 188.06 (%).Trend:Increase 263.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.34 (%).Trend:Decrease 62.07% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 57.94 (%).Trend:Decrease 18.78% than previous quarter

Overall: decreasing (-69.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 392.33 (%).Trend:Increase 463.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 180.07 (%).Trend:Decrease 54.1% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 130.85 (%).Trend:Decrease 27.33% than previous quarter

Overall: decreasing (-66.65%). 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 192.34 (%).Trend:Increase 170.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 97.63 (%).Trend:Decrease 49.24% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 59.62 (%).Trend:Decrease 38.93% than previous quarter

Overall: decreasing (-69.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 63.65 (%).Trend:Increase 12.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.22 (%).Trend:Decrease 11.67% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 61.57 (%).Trend:Increase 9.52% than previous quarter

Overall: decreasing (-3.27%). 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 32.56 (%).Trend:Decrease 34.93% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 36.06 (%).Trend:Increase 10.75% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 31.77 (%).Trend:Decrease 11.9% than previous quarter

Overall: decreasing (-2.43%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q1 2021 to Q3 2021, key metrics exhibited substantial volatility. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all sharply decreased, showcasing significant fluctuations.  The SG&A expense ratio and retained earnings on assets showed relatively stable, though slightly decreasing, trends.  This data suggests potential areas for operational improvement or further investigation.