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 139.84 (%).Trend:Increase 139.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 113.12 (%).Trend:Decrease 19.11% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 140.22 (%).Trend:Increase 23.96% than previous quarter

Overall: increasing (0.27%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 96.19 (%).Trend:Increase 250.8% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 90.11 (%).Trend:Decrease 6.32% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 77.36 (%).Trend:Decrease 14.15% than previous quarter

Overall: decreasing (-19.58%). Fluctuation: **Neutral** (moderate 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 -2635.58 (%).Trend:Increase 189.57% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1318.76 (%).Trend:Decrease 49.96% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -861.93 (%).Trend:Decrease 34.64% than previous quarter

Overall: increasing (-67.3%). 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 -644.19 (%).Trend:Decrease 2.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -420.0 (%).Trend:Decrease 34.8% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -246.11 (%).Trend:Decrease 41.4% than previous quarter

Overall: increasing (-61.8%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.26 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.36 (USD).Trend:Increase 38.46% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.04 (USD).Trend:Increase 188.89% than previous quarter

Overall: decreasing (300.0%). Fluctuation: **Significant** (high variation).



Analyzing Q1-Q3 2021 data reveals a slight increase in liabilities on revenue and a significant decrease in current assets on revenue.  Cost efficiency is severely hampered by a substantial negative ratio of retained earnings to revenue and a substantial negative retained earnings on assets, along with a dramatic decline in earnings per share.