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 64.13 (%).Trend:Increase 249.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.25 (%).Trend:Decrease 45.03% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 22.35 (%).Trend:Decrease 36.6% than previous quarter

Overall: decreasing (-65.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 93.05 (%).Trend:Increase 188.26% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 49.19 (%).Trend:Decrease 47.14% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 33.37 (%).Trend:Decrease 32.16% than previous quarter

Overall: decreasing (-64.14%). 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 -277.06 (%).Trend:Increase 99.67% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -134.18 (%).Trend:Decrease 51.57% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -87.96 (%).Trend:Decrease 34.45% than previous quarter

Overall: increasing (-68.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.14 (%).Trend:Decrease 32.03% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.96 (%).Trend:Increase 6.75% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.38 (%).Trend:Increase 3.24% than previous quarter

Overall: increasing (10.21%). 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 -89.7 (%).Trend:Decrease 22.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -85.5 (%).Trend:Decrease 4.68% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -84.43 (%).Trend:Decrease 1.25% than previous quarter

Overall: increasing (-5.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.1 (USD).Trend:Increase 66.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.12 (USD).Trend:Increase 20.0% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 highlight a significant fluctuation in various key performance indicators. Liabilities and current assets relative to revenue are decreasing but with highly volatile trends.  Retained earnings against revenue exhibit a negative but fluctuating trend, indicating potential profitability concerns.  SG&A expense ratios show a slight increase.  Investment efficiency, as measured by retained earnings on assets, demonstrates marked volatility. Earnings per share are increasing with substantial fluctuation. These data points collectively signal a period of substantial financial instability and volatility.