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 210.48 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 113.68 (%).Trend:Decrease 45.99% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 79.46 (%).Trend:Decrease 30.1% than previous quarter

Overall: decreasing (-62.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 2101.78 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1049.55 (%).Trend:Decrease 50.06% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 677.88 (%).Trend:Decrease 35.41% than previous quarter

Overall: decreasing (-67.75%). 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 -403.36 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -265.27 (%).Trend:Decrease 34.23% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -217.13 (%).Trend:Decrease 18.15% than previous quarter

Overall: increasing (-46.17%). 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 -17.41 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -22.89 (%).Trend:Increase 31.48% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -26.13 (%).Trend:Increase 14.15% than previous quarter

Overall: decreasing (50.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1 2021 to Q3 2021 reveals substantial volatility across financial indicators.  Liabilities and current assets on revenue both exhibited sharp declines, indicating potential working capital issues.  The ratio of retained earnings to revenue showed improvement (less negative), though still negative, suggesting ongoing profitability challenges. Retained earnings on assets also significantly decreased.  Further investigation into these fluctuations is crucial.