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 78.56 (%).Trend:Increase 174.88% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.33 (%).Trend:Decrease 51.21% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 27.61 (%).Trend:Decrease 27.97% than previous quarter

Overall: decreasing (-64.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 117.2 (%).Trend:Increase 191.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 59.17 (%).Trend:Decrease 49.51% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 39.61 (%).Trend:Decrease 33.06% than previous quarter

Overall: decreasing (-66.2%). 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 64.18 (%).Trend:Increase 88.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 29.61 (%).Trend:Decrease 53.86% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 19.59 (%).Trend:Decrease 33.84% than previous quarter

Overall: decreasing (-69.48%). 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 30.22 (%).Trend:Decrease 25.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 29.71 (%).Trend:Decrease 1.69% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 29.89 (%).Trend:Increase 0.61% than previous quarter

Overall: decreasing (-1.09%). Fluctuation: **Little** (low variation).

Earning Per Share


The period from Q1 2021 to Q3 2021 shows significant decreases in key financial ratios: liabilities on revenue (-64.85%), current assets on revenue (-66.2%), and retained earnings to revenue (-69.48%).  In contrast, retained earnings on assets demonstrate only a minor decline (-1.09%), exhibiting less fluctuation.