Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -26.36 (%).Trend:Increase 77.63% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.73 (%).Trend:Decrease 74.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -4.44 (%).Trend:Decrease 34.03% than previous quarter

Overall: increasing (-83.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.28 (%).Trend:Decrease 40.27% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.73 (%).Trend:Decrease 24.81% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.84 (%).Trend:Increase 27.3% than previous quarter

Overall: decreasing (-4.28%). Fluctuation: **Neutral** (moderate 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 -1.05 (%).Trend:Decrease 4.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.7 (%).Trend:Decrease 33.33% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -0.65 (%).Trend:Decrease 7.14% than previous quarter

Overall: increasing (-38.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q1 2021 to Q3 2021 shows a mixed bag.  The ratio of retained earnings to revenue increased overall but with significant fluctuations quarter-to-quarter.  SG&A expense ratio decreased, albeit with some quarter-to-quarter volatility. Investment efficiency, as measured by retained earnings on assets, also increased overall but again with significant fluctuations, suggesting instability in the company's investments.  Further analysis is needed to understand the reasons for the fluctuations and the overall implications for the company's financial health.  Additional data on working capital efficiency, liabilities on revenue, and earnings per share is also required to provide a complete picture.