Working Capital Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 1: Liabilities on Revenue 1615.38 (%).Trend:Increase 542.63% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1206.27 (%).Trend:Decrease 25.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 548.34 (%).Trend:Decrease 54.54% than previous quarter

Overall: decreasing (-66.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 7459.17 (%).Trend:Increase 615.91% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 5872.47 (%).Trend:Decrease 21.27% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 13451.82 (%).Trend:Increase 129.07% than previous quarter

Overall: increasing (80.34%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -132260.95 (%).Trend:Increase 583.31% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -78935.54 (%).Trend:Decrease 40.32% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -38029.14 (%).Trend:Decrease 51.82% than previous quarter

Overall: increasing (-71.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1175.74 (%).Trend:Increase 136.23% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1333.8 (%).Trend:Increase 13.44% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 925.66 (%).Trend:Decrease 30.6% than previous quarter

Overall: decreasing (-21.27%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 1 in 2020 to Quater 3 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 1: Retained Earning on Assets -1552.01 (%).Trend:Decrease 2.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1220.54 (%).Trend:Decrease 21.36% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -277.1 (%).Trend:Decrease 77.3% than previous quarter

Overall: increasing (-82.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2020 to Q3 2021 exhibit high volatility. Working capital efficiency (liabilities and current assets on revenue) shows a mixed trend, with significant increases and decreases.  Cost efficiency, as calculated by the ratio of retained earnings to revenue, is trending upward, but with significant fluctuations. The SG&A expense ratio is decreasing with moderate variation. Investment efficiency shows an increasing trend with high volatility.  Overall, the data points towards significant instability in financial health and the need for closer scrutiny.