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 111.26 (%).Trend:Increase 204.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 109.28 (%).Trend:Decrease 1.78% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 58.29 (%).Trend:Decrease 46.66% than previous quarter

Overall: decreasing (-47.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 359.54 (%).Trend:Increase 273.28% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 494.11 (%).Trend:Increase 37.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 242.95 (%).Trend:Decrease 50.83% than previous quarter

Overall: decreasing (-32.43%). 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 -888.3 (%).Trend:Increase 185.04% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -985.45 (%).Trend:Increase 10.94% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -469.63 (%).Trend:Decrease 52.34% than previous quarter

Overall: increasing (-47.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.79 (%).Trend:Increase 16.32% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 55.46 (%).Trend:Increase 99.57% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.92 (%).Trend:Decrease 28.02% than previous quarter

Overall: increasing (43.65%). Fluctuation: **Significant** (high 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 -94.16 (%).Trend:Decrease 7.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -83.82 (%).Trend:Decrease 10.98% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -83.8 (%).Trend:Decrease 0.02% than previous quarter

Overall: increasing (-11.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.04 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.43 (USD).Trend:Increase 975.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.43 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (975.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 depict significant volatility. Working capital efficiency trends show decreasing liabilities and current assets on revenue, characterized by substantial quarter-to-quarter changes. Cost efficiency shows erratic trends in the ratio of retained earnings to revenue and a variable SG&A expense ratio. Investment efficiency reveals an overall increasing but fluctuating trend in retained earnings on assets.  Earnings per share are consistently negative, with a substantial increase in Q2 2021, followed by relatively minor changes. The financial health of the company during this time appears inconsistent and needs closer observation.