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 139.84 (%).Trend:Increase 139.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 113.12 (%).Trend:Decrease 19.11% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 140.22 (%).Trend:Increase 23.96% than previous quarter

Overall: increasing (0.27%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 96.19 (%).Trend:Increase 250.8% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 90.11 (%).Trend:Decrease 6.32% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 77.36 (%).Trend:Decrease 14.15% than previous quarter

Overall: decreasing (-19.58%). 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 -2635.58 (%).Trend:Increase 189.57% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1318.76 (%).Trend:Decrease 49.96% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -861.93 (%).Trend:Decrease 34.64% than previous quarter

Overall: increasing (-67.3%). 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 -644.19 (%).Trend:Decrease 2.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -420.0 (%).Trend:Decrease 34.8% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -246.11 (%).Trend:Decrease 41.4% than previous quarter

Overall: increasing (-61.8%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.26 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.36 (USD).Trend:Increase 38.46% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.04 (USD).Trend:Increase 188.89% than previous quarter

Overall: decreasing (300.0%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue showed an overall increase despite fluctuations, while current assets on revenue decreased.  The ratio of retained earnings to revenue and retained earnings on assets both increased, indicating potential cost efficiency issues.  Earnings per share significantly decreased.