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 284.89 (%).Trend:Increase 158.05% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 179.99 (%).Trend:Decrease 36.82% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 119.42 (%).Trend:Decrease 33.65% than previous quarter

Overall: decreasing (-58.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 4597.42 (%).Trend:Increase 702.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2148.83 (%).Trend:Decrease 53.26% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1287.03 (%).Trend:Decrease 40.11% than previous quarter

Overall: decreasing (-72.01%). 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 -17039.66 (%).Trend:Increase 141.3% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8558.02 (%).Trend:Decrease 49.78% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -5746.29 (%).Trend:Decrease 32.85% than previous quarter

Overall: increasing (-66.28%). 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 -352.46 (%).Trend:Decrease 66.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -377.2 (%).Trend:Increase 7.02% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -420.12 (%).Trend:Increase 11.38% than previous quarter

Overall: decreasing (19.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2021 financial data reveals instability across key metrics.  Liabilities on revenue decreased significantly, while current assets on revenue exhibited a similar large decrease.  The ratio of retained earnings to revenue increased, which suggests declining profitability. Investment efficiency, as measured by retained earnings on assets, decreased significantly, though with significant variation. Overall, the financial performance appears unstable and may pose concerns for future growth and profitability.