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 519.85 (%).Trend:Increase 390.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 159.34 (%).Trend:Decrease 69.35% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 76.17 (%).Trend:Decrease 52.2% than previous quarter

Overall: decreasing (-85.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 660.02 (%).Trend:Increase 294.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 175.96 (%).Trend:Decrease 73.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 79.31 (%).Trend:Decrease 54.93% than previous quarter

Overall: decreasing (-87.98%). 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 -152.91 (%).Trend:Decrease 436.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -77.58 (%).Trend:Decrease 49.26% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -46.83 (%).Trend:Decrease 39.64% than previous quarter

Overall: increasing (-69.37%). 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 -3.3 (%).Trend:Decrease 171.74% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -6.09 (%).Trend:Increase 84.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -7.78 (%).Trend:Increase 27.75% than previous quarter

Overall: decreasing (135.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -1.75 (USD).Trend:Decrease 45.65% than previous quarter
Year 2021 Quarter 2: Earning Per Share -2.94 (USD).Trend:Increase 68.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -3.59 (USD).Trend:Increase 22.11% than previous quarter

Overall: decreasing (105.14%). Fluctuation: **Significant** (high variation).



Financial statements for 2021 reveal significant fluctuations in working capital efficiency.  Liabilities on revenue and current assets on revenue both decreased overall, but with substantial quarter-to-quarter variations.  The ratio of retained earnings to revenue increased overall (though remaining negative). Investment efficiency and earnings per share also demonstrate substantial overall decreases, but large quarter-to-quarter variations. The data paints a picture of a highly volatile financial situation.