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 116.11 (%).Trend:Increase 221.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.86 (%).Trend:Decrease 44.14% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.45 (%).Trend:Decrease 42.26% than previous quarter

Overall: decreasing (-67.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 129.28 (%).Trend:Increase 271.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 76.23 (%).Trend:Decrease 41.03% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 45.84 (%).Trend:Decrease 39.87% than previous quarter

Overall: decreasing (-64.54%). 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 -760.43 (%).Trend:Increase 151.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -369.2 (%).Trend:Decrease 51.45% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -235.92 (%).Trend:Decrease 36.1% than previous quarter

Overall: increasing (-68.98%). 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 -318.13 (%).Trend:Decrease 32.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -281.83 (%).Trend:Decrease 11.41% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -284.64 (%).Trend:Increase 1.0% than previous quarter

Overall: increasing (-10.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 reveal substantial volatility in key financial metrics.  Working capital efficiency shows a decreasing trend in liabilities and current assets on revenue, while experiencing major fluctuations. Cost efficiency demonstrates a negative trend in the ratio of retained earnings to revenue, with high variability.  Investment efficiency reveals a slight positive trend in retained earnings on assets, though still experiencing significant fluctuations.  These results highlight the instability of the company's financial performance during this period.