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 184.68 (%).Trend:Increase 200.78% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80.11 (%).Trend:Decrease 56.62% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 40.91 (%).Trend:Decrease 48.93% than previous quarter

Overall: decreasing (-77.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1784.72 (%).Trend:Increase 366.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 832.67 (%).Trend:Decrease 53.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 507.65 (%).Trend:Decrease 39.03% than previous quarter

Overall: decreasing (-71.56%). 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 -930.38 (%).Trend:Increase 222.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -491.71 (%).Trend:Decrease 47.15% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -350.08 (%).Trend:Decrease 28.8% than previous quarter

Overall: increasing (-62.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.91 (%).Trend:Increase 28.14% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.35 (%).Trend:Increase 2.89% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.44 (%).Trend:Increase 2.12% than previous quarter

Overall: increasing (5.07%). 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 -49.12 (%).Trend:Decrease 27.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -54.58 (%).Trend:Increase 11.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -55.79 (%).Trend:Increase 2.22% than previous quarter

Overall: decreasing (13.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency exhibits substantial volatility, with liabilities on revenue decreasing significantly (77.85%) and current assets on revenue also decreasing (71.56%) over the three quarters of 2021. Cost efficiency shows a complex trend, with the ratio of retained earnings to revenue increasing (though with a negative percentage) by 62.37%, while SG&A expense ratio shows a relatively stable increase (5.07%).  Investment efficiency displays a decline in retained earnings on assets (13.58%), fluctuating greatly.  These trends highlight the need for further investigation into the company's financial performance.