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 97.71 (%).Trend:Increase 155.52% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42.71 (%).Trend:Decrease 56.29% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.68 (%).Trend:Decrease 32.85% than previous quarter

Overall: decreasing (-70.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 420.84 (%).Trend:Increase 102.48% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 247.59 (%).Trend:Decrease 41.17% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 158.63 (%).Trend:Decrease 35.93% than previous quarter

Overall: decreasing (-62.31%). 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 -1050.36 (%).Trend:Increase 115.42% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -470.12 (%).Trend:Decrease 55.24% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -294.66 (%).Trend:Decrease 37.32% than previous quarter

Overall: increasing (-71.95%). 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 -159.79 (%).Trend:Decrease 1.03% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -120.73 (%).Trend:Decrease 24.44% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -116.82 (%).Trend:Decrease 3.24% than previous quarter

Overall: increasing (-26.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.19 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.29 (USD).Trend:Increase 52.63% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.33 (USD).Trend:Increase 13.79% than previous quarter

Overall: decreasing (73.68%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2021 to Q3 2021 reveals significant fluctuation in key financial metrics. Liabilities on revenue decreased by ~70.65%, exhibiting high variation. Current assets on revenue also decreased by ~62.31%, demonstrating considerable volatility. The ratio of retained earnings to revenue, though overall increasing, displayed notable quarter-to-quarter variations, while retained earnings on assets showed a less drastic overall upward trend but still significant fluctuations. Earnings per share also saw a consistent decrease in the period. These findings indicate significant instability in the company's financial position.