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 99.85 (%).Trend:Increase 259.82% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.9 (%).Trend:Decrease 59.04% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 24.3 (%).Trend:Decrease 40.59% than previous quarter

Overall: decreasing (-75.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 377.75 (%).Trend:Increase 504.69% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 129.81 (%).Trend:Decrease 65.64% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 83.42 (%).Trend:Decrease 35.74% than previous quarter

Overall: decreasing (-77.92%). 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 408.13 (%).Trend:Increase 367.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 149.08 (%).Trend:Decrease 63.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 94.69 (%).Trend:Decrease 36.48% than previous quarter

Overall: decreasing (-76.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 86.29 (%).Trend:Increase 58.24% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 60.65 (%).Trend:Decrease 29.71% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 56.35 (%).Trend:Decrease 7.09% than previous quarter

Overall: decreasing (-34.7%). Fluctuation: **Neutral** (moderate 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 51.28 (%).Trend:Decrease 7.64% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 55.29 (%).Trend:Increase 7.82% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 57.02 (%).Trend:Increase 3.13% than previous quarter

Overall: increasing (11.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.66 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.24 (USD).Trend:Decrease 63.64% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.02 (USD).Trend:Decrease 108.33% than previous quarter

Overall: increasing (-103.03%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2021 to Q3 2021 reveals a considerable decline in working capital efficiency, with both liabilities and current assets on revenue decreasing significantly and showing high variation.  Cost efficiency metrics, particularly the ratio of retained earnings to revenue, exhibit substantial declines.  SG&A expense ratios show a moderate downward trend.  Investment efficiency remains stable with a slight increase in retained earnings on assets, exhibiting low variation. Earnings per share demonstrate a strong negative trend with significant fluctuations across the three quarters, suggesting possible financial challenges.