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 104.75 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.78 (%).Trend:Decrease 46.75% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 69.99 (%).Trend:Increase 25.48% than previous quarter

Overall: decreasing (-33.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 551.42 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 454.93 (%).Trend:Decrease 17.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 381.24 (%).Trend:Decrease 16.2% than previous quarter

Overall: decreasing (-30.86%). Fluctuation: **Neutral** (moderate 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 -2110.53 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1643.42 (%).Trend:Decrease 22.13% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1736.84 (%).Trend:Increase 5.68% than previous quarter

Overall: increasing (-17.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 62.47 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 83.66 (%).Trend:Increase 33.92% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 115.71 (%).Trend:Increase 38.31% than previous quarter

Overall: increasing (85.22%). Fluctuation: **Significant** (high 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 -296.49 (%).Trend:Decrease 51.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -286.31 (%).Trend:Decrease 3.43% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -347.81 (%).Trend:Increase 21.48% than previous quarter

Overall: decreasing (17.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2021 to Q3 2021 financial data shows fluctuating trends. Liabilities on revenue decreased sharply, then moderately.  Current assets on revenue decreased consistently, although with less significant fluctuations than liabilities. The ratio of retained earnings to revenue unexpectedly increased, yet with highly variable data points.  SG&A expense ratio significantly increased. Investment efficiency reveals a continuous decline in retained earnings on assets with large variations. These significant fluctuations across all metrics suggest the presence of potential anomalies or substantial changes in the company's strategy.