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 268.45 (%).Trend:Increase 201.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 138.81 (%).Trend:Decrease 48.29% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 94.46 (%).Trend:Decrease 31.95% than previous quarter

Overall: decreasing (-64.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 479.61 (%).Trend:Increase 217.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 238.34 (%).Trend:Decrease 50.31% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 150.25 (%).Trend:Decrease 36.96% than previous quarter

Overall: decreasing (-68.67%). 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 -24.81 (%).Trend:Decrease 741.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -15.93 (%).Trend:Decrease 35.79% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -10.52 (%).Trend:Decrease 33.96% than previous quarter

Overall: increasing (-57.6%). 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 -3.29 (%).Trend:Decrease 323.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -4.24 (%).Trend:Increase 28.88% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -4.19 (%).Trend:Decrease 1.18% than previous quarter

Overall: decreasing (27.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 99.42% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.55 (USD).Trend:Increase 5400.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.26 (USD).Trend:Increase 129.09% than previous quarter

Overall: increasing (12500.0%). Fluctuation: **Significant** (high variation).



Across Q1-Q3 2021, the company displayed extreme volatility in its financial performance.  Liabilities and current assets relative to revenue decreased considerably, suggesting potential liquidity issues.  Improvements in the ratio of retained earnings to revenue were offset by a decline in retained earnings on assets.  The dramatic surge in earnings per share warrants further analysis to determine its sustainability.