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 129.01 (%).Trend:Increase 160.31% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.31 (%).Trend:Decrease 47.83% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 44.72 (%).Trend:Decrease 33.56% than previous quarter

Overall: decreasing (-65.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 294.15 (%).Trend:Increase 133.88% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 142.4 (%).Trend:Decrease 51.59% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 92.56 (%).Trend:Decrease 35.0% than previous quarter

Overall: decreasing (-68.53%). 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 108.52 (%).Trend:Increase 130.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 58.68 (%).Trend:Decrease 45.93% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 35.31 (%).Trend:Decrease 39.83% than previous quarter

Overall: decreasing (-67.46%). 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 22.26 (%).Trend:Decrease 2.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.4 (%).Trend:Increase 5.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 20.33 (%).Trend:Decrease 13.12% than previous quarter

Overall: decreasing (-8.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 90.24% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.38 (USD).Trend:Decrease 575.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.32 (USD).Trend:Decrease 184.21% than previous quarter

Overall: decreasing (300.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 indicate substantial volatility in key financial metrics.  Liabilities and current assets on revenue both decreased substantially, with notable fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased sharply. Investment efficiency showed minimal variation, decreasing slightly. Earnings per share exhibited significant volatility resulting in a large decrease.