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 87.95 (%).Trend:Increase 114.67% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.87 (%).Trend:Decrease 45.57% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.75 (%).Trend:Decrease 33.67% than previous quarter

Overall: decreasing (-63.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 631.47 (%).Trend:Increase 534.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 166.01 (%).Trend:Decrease 73.71% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 98.72 (%).Trend:Decrease 40.53% than previous quarter

Overall: decreasing (-84.37%). 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 -111.19 (%).Trend:Increase 150.88% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -44.1 (%).Trend:Decrease 60.34% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -26.97 (%).Trend:Decrease 38.84% than previous quarter

Overall: increasing (-75.74%). 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 -16.42 (%).Trend:Decrease 55.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -16.3 (%).Trend:Decrease 0.73% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -16.89 (%).Trend:Increase 3.62% than previous quarter

Overall: decreasing (2.86%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2021 show significant volatility in financial performance. Liabilities on revenue decreased by 63.9%, displaying large fluctuations. Current assets on revenue experienced a substantial decrease (by 84.37%), with considerable swings in performance.  Cost efficiency (ratio of retained earnings to revenue) increased (-75.74%), indicating a substantial decrease, while experiencing significant quarter-to-quarter volatility.  Investment efficiency (retained earnings on assets) decreased by 2.86%, with similar substantial fluctuations.