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 3684.04 (%).Trend:Increase 206.97% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2250.35 (%).Trend:Decrease 38.92% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 1231.21 (%).Trend:Decrease 45.29% than previous quarter

Overall: decreasing (-66.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 5186.47 (%).Trend:Increase 238.28% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3975.01 (%).Trend:Decrease 23.36% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 2313.74 (%).Trend:Decrease 41.79% than previous quarter

Overall: decreasing (-55.39%). 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 -349.93 (%).Trend:Increase 190.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -178.42 (%).Trend:Decrease 49.01% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -128.51 (%).Trend:Decrease 27.97% than previous quarter

Overall: increasing (-63.28%). 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 -6.52 (%).Trend:Decrease 16.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -4.38 (%).Trend:Decrease 32.82% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -5.41 (%).Trend:Increase 23.52% than previous quarter

Overall: increasing (-17.02%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements reveal significant volatility in working capital, cost, and investment efficiency metrics for 2021.  Liabilities on revenue decreased significantly from Q1 to Q3 2021, then increased notably in Q1 2022 before declining again in Q2 2022.  Current assets on revenue followed a similar pattern.  Cost efficiency, as measured by the ratio of retained earnings to revenue, increased throughout the period, but with substantial fluctuations. Investment efficiency, assessed by retained earnings on assets, displayed a slight upward trend yet with considerable volatility.  Overall, the performance was unstable with high variability in key financial indicators.