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 1068.44 (%).Trend:Increase 626.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 262.8 (%).Trend:Decrease 75.4% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 124.55 (%).Trend:Decrease 52.61% than previous quarter

Overall: decreasing (-88.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 685.1 (%).Trend:Increase 1115.58% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 339.34 (%).Trend:Decrease 50.47% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 137.36 (%).Trend:Decrease 59.52% than previous quarter

Overall: decreasing (-79.95%). 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 -3979.97 (%).Trend:Increase 879.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1056.56 (%).Trend:Decrease 73.45% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -478.51 (%).Trend:Decrease 54.71% than previous quarter

Overall: increasing (-87.98%). 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 -56.27 (%).Trend:Increase 39.49% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -55.3 (%).Trend:Decrease 1.72% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -58.69 (%).Trend:Increase 6.13% than previous quarter

Overall: decreasing (4.3%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -1.42 (USD).Trend:Decrease 95.82% than previous quarter
Year 2021 Quarter 2: Earning Per Share -2.07 (USD).Trend:Increase 45.77% than previous quarter
Year 2021 Quarter 3: Earning Per Share -2.44 (USD).Trend:Increase 17.87% than previous quarter

Overall: decreasing (71.83%). Fluctuation: **Significant** (high variation).



Financial statement data from Q1 2021 to Q3 2021 shows significant fluctuations in working capital efficiency. Liabilities on revenue decreased by 88.34%, while current assets on revenue decreased by 79.95%.  The ratio of retained earnings to revenue shows an increasing trend, despite significant volatility.  Investment efficiency, measured by retained earnings on assets, decreased by 4.3%. Earnings per share also decreased by 71.83%, with substantial quarter-to-quarter variation.  Overall, the financial performance displays significant instability and potential issues with profitability and asset management.