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 327.2 (%).Trend:Increase 516.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 117.46 (%).Trend:Decrease 64.1% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 71.92 (%).Trend:Decrease 38.77% than previous quarter

Overall: decreasing (-78.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 620.6 (%).Trend:Increase 882.58% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 87.31 (%).Trend:Decrease 85.93% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.97 (%).Trend:Decrease 41.62% than previous quarter

Overall: decreasing (-91.79%). 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 -474.42 (%).Trend:Increase 476.94% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -219.92 (%).Trend:Decrease 53.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -156.12 (%).Trend:Decrease 29.01% than previous quarter

Overall: increasing (-67.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 51.9 (%).Trend:Decrease 7.82% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.23 (%).Trend:Decrease 7.07% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.63 (%).Trend:Increase 2.9% than previous quarter

Overall: decreasing (-4.37%). Fluctuation: **Little** (low 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 -29.99 (%).Trend:Increase 14.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -39.44 (%).Trend:Increase 31.51% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -40.89 (%).Trend:Increase 3.68% than previous quarter

Overall: decreasing (36.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 181.25% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.1 (USD).Trend:Decrease 138.46% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.12 (USD).Trend:Increase 20.0% than previous quarter

Overall: decreasing (-146.15%). Fluctuation: **Significant** (high variation).



The provided financial statement responses reveal significant fluctuations in various key performance indicators (KPIs) from Q1 2021 to Q3 2021. Working capital efficiency, measured by liabilities and current assets on revenue, shows significant volatility. Cost efficiency, assessed by the SG&A expense ratio, displays relative stability; however, the retained earnings to revenue ratio shows substantial increases and decreases. Investment efficiency shows substantial fluctuation in retained earnings on assets. Earnings per share demonstrate substantial decreases over the period. Overall, the data highlights a period of significant volatility in most financial metrics.