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 110.9 (%).Trend:Increase 256.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.76 (%).Trend:Decrease 41.61% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.59 (%).Trend:Decrease 34.23% than previous quarter

Overall: decreasing (-61.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 335.31 (%).Trend:Increase 297.24% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 146.09 (%).Trend:Decrease 56.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 83.24 (%).Trend:Decrease 43.02% than previous quarter

Overall: decreasing (-75.18%). 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 158.18 (%).Trend:Increase 222.88% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 60.6 (%).Trend:Decrease 61.69% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 34.77 (%).Trend:Decrease 42.62% than previous quarter

Overall: decreasing (-78.02%). 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 24.64 (%).Trend:Decrease 14.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.93 (%).Trend:Decrease 6.94% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 24.55 (%).Trend:Increase 7.06% than previous quarter

Overall: decreasing (-0.37%). Fluctuation: **Little** (low variation).

Earning Per Share


Analyzing Q1 2021 to Q3 2021 shows significant declines in key financial ratios. Liabilities on revenue decreased by 61.6%, current assets on revenue dropped by 75.18%, and the ratio of retained earnings to revenue fell by 78.02%.  These all exhibit considerable volatility.  In contrast, retained earnings on assets decreased only slightly (-0.37%), suggesting greater stability. Three quarters are included.