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 102.91 (%).Trend:Increase 227.11% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 60.9 (%).Trend:Decrease 40.82% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 30.29 (%).Trend:Decrease 50.26% than previous quarter

Overall: decreasing (-70.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 534.57 (%).Trend:Increase 236.08% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 465.93 (%).Trend:Decrease 12.84% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 270.46 (%).Trend:Decrease 41.95% than previous quarter

Overall: decreasing (-49.41%). 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 -2210.31 (%).Trend:Increase 230.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1018.7 (%).Trend:Decrease 53.91% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -713.62 (%).Trend:Decrease 29.95% than previous quarter

Overall: increasing (-67.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 70.95 (%).Trend:Increase 50.48% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 72.52 (%).Trend:Increase 2.21% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 77.55 (%).Trend:Increase 6.94% than previous quarter

Overall: increasing (9.3%). 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 -252.06 (%).Trend:Increase 4.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -159.13 (%).Trend:Decrease 36.87% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -189.75 (%).Trend:Increase 19.24% than previous quarter

Overall: increasing (-24.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of the provided financial statements reveals significant fluctuations in key metrics. Liabilities and current assets on revenue exhibited significant decreases followed by an increase in Q1 2022. The ratio of retained earnings to revenue saw a substantial increase, but with considerable volatility. The selling, general, and administrative (SG&A) expense ratio showed a steady, modest increase throughout the period. Investment efficiency, as measured by retained earnings on assets, showed considerable variability.