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 72.6 (%).Trend:Increase 200.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 51.31 (%).Trend:Decrease 29.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38.94 (%).Trend:Decrease 24.11% than previous quarter

Overall: decreasing (-46.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1404.85 (%).Trend:Increase 235.91% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 825.48 (%).Trend:Decrease 41.24% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 436.95 (%).Trend:Decrease 47.07% than previous quarter

Overall: decreasing (-68.9%). 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 375.65 (%).Trend:Increase 136.63% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 187.37 (%).Trend:Decrease 50.12% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 99.56 (%).Trend:Decrease 46.86% than previous quarter

Overall: decreasing (-73.5%). 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 24.79 (%).Trend:Decrease 19.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 20.78 (%).Trend:Decrease 16.18% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.25 (%).Trend:Decrease 21.8% than previous quarter

Overall: decreasing (-34.45%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.41 (USD).Trend:Increase 20.59% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.51 (USD).Trend:Increase 268.29% than previous quarter
Year 2021 Quarter 3: Earning Per Share -2.7 (USD).Trend:Increase 78.81% than previous quarter

Overall: decreasing (558.54%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue decreased by 46.36%, and current assets on revenue decreased by 68.9%, both showing significant fluctuation. The ratio of retained earnings to revenue decreased by 73.5% with high variability.  Retained earnings on assets also decreased by 34.45%, and earnings per share decreased significantly by 558.54%, indicating substantial negative trends.