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 76.43 (%).Trend:Increase 131.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.87 (%).Trend:Decrease 49.14% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.86 (%).Trend:Decrease 25.75% than previous quarter

Overall: decreasing (-62.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 294.3 (%).Trend:Increase 84.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 143.46 (%).Trend:Decrease 51.25% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 97.06 (%).Trend:Decrease 32.34% than previous quarter

Overall: decreasing (-67.02%). 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 -596.04 (%).Trend:Increase 135.96% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -273.21 (%).Trend:Decrease 54.16% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -177.23 (%).Trend:Decrease 35.13% than previous quarter

Overall: increasing (-70.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.77 (%).Trend:Decrease 11.88% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Increase 3.91% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (3.91%). Fluctuation: **Little** (low 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 -45.19 (%).Trend:Increase 15.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -45.32 (%).Trend:Increase 0.29% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -45.53 (%).Trend:Increase 0.46% than previous quarter

Overall: decreasing (0.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.21 (USD).Trend:Decrease 79.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.32 (USD).Trend:Increase 52.38% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.37 (USD).Trend:Increase 15.62% than previous quarter

Overall: decreasing (76.19%). Fluctuation: **Significant** (high variation).



Q1 to Q3 2021 financial statements show significant instability.  Liabilities and current assets on revenue decreased sharply, indicating potential problems in short-term financial management.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits substantial negative trends.  The SG&A expense ratio shows minimal fluctuations.  Invest efficiency and earnings per share decline consistently with significant variation.  Overall, the company faces considerable short-term financial challenges, needing immediate attention.