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 46.74 (%).Trend:Increase 207.3% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 22.44 (%).Trend:Decrease 51.99% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 16.73 (%).Trend:Decrease 25.45% than previous quarter

Overall: decreasing (-64.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 67.88 (%).Trend:Increase 152.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 35.03 (%).Trend:Decrease 48.39% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 22.98 (%).Trend:Decrease 34.4% than previous quarter

Overall: decreasing (-66.15%). 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 -9.75 (%).Trend:Increase 172.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.77 (%).Trend:Decrease 30.56% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2.85 (%).Trend:Decrease 57.9% than previous quarter

Overall: increasing (-70.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.25 (%).Trend:Decrease 15.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.56 (%).Trend:Increase 7.29% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.43 (%).Trend:Decrease 2.85% than previous quarter

Overall: increasing (4.24%). 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 -2.19 (%).Trend:Decrease 0.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.07 (%).Trend:Increase 40.18% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1.95 (%).Trend:Decrease 36.48% than previous quarter

Overall: increasing (-10.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.2 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.09 (USD).Trend:Decrease 55.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.37 (USD).Trend:Increase 311.11% than previous quarter

Overall: increasing (85.0%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 financial data indicates significant fluctuations across all measured metrics. Working capital efficiency (liabilities and current assets on revenue) shows overall decreasing trends. Cost efficiency, measured by retained earnings on revenue, displays substantial fluctuations, while the SG&A expense ratio demonstrates little variation. Investment efficiency exhibits a slight overall increase in retained earnings on assets.  Earnings per share, however, exhibits significant fluctuations, rising and falling across the period.