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 106.43 (%).Trend:Increase 139.33% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.12 (%).Trend:Decrease 48.21% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.65 (%).Trend:Decrease 48.02% than previous quarter

Overall: decreasing (-73.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 104.44 (%).Trend:Increase 52.65% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 53.76 (%).Trend:Decrease 48.53% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 46.99 (%).Trend:Decrease 12.59% than previous quarter

Overall: decreasing (-55.01%). 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 -42.14 (%).Trend:Increase 1188.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -11.29 (%).Trend:Decrease 73.21% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -3.76 (%).Trend:Decrease 66.7% than previous quarter

Overall: increasing (-91.08%). 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 -4.49 (%).Trend:Increase 201.34% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.65 (%).Trend:Decrease 40.98% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1.27 (%).Trend:Decrease 52.08% than previous quarter

Overall: increasing (-71.71%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2021 financial data shows significant volatility.  Liabilities on revenue decreased by 73.08%, while current assets on revenue decreased by 55.01%. Both metrics experienced substantial fluctuations.  Interestingly, the ratio of retained earnings to revenue and retained earnings on assets showed overall increases of -91.08% and -71.71% respectively, again with significant variability.  This pattern warrants further investigation.