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 149.53 (%).Trend:Increase 49.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 68.46 (%).Trend:Decrease 54.22% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 54.08 (%).Trend:Decrease 21.0% than previous quarter

Overall: decreasing (-63.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 640.99 (%).Trend:Increase 28.85% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 467.83 (%).Trend:Decrease 27.01% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 258.37 (%).Trend:Decrease 44.77% than previous quarter

Overall: decreasing (-59.69%). 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 -6233.47 (%).Trend:Increase 56.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3268.13 (%).Trend:Decrease 47.57% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2182.84 (%).Trend:Decrease 33.21% than previous quarter

Overall: increasing (-64.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 89.17 (%).Trend:Decrease 44.75% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 98.51 (%).Trend:Increase 10.47% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 104.29 (%).Trend:Increase 5.87% than previous quarter

Overall: increasing (16.96%). 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 -618.97 (%).Trend:Increase 16.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -565.41 (%).Trend:Decrease 8.65% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -656.94 (%).Trend:Increase 16.19% than previous quarter

Overall: decreasing (6.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data from Q1 2021 to Q3 2021 shows considerable variability.  Liabilities on revenue fell by 63.83%, and current assets on revenue decreased by 59.69%. The ratio of retained earnings to revenue increased by -64.98%, while the SG&A expense ratio increased modestly at 16.96%.  Retained earnings on assets decreased by 6.13% with significant fluctuation.  These figures indicate potential areas of concern requiring further investigation.