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 90.59 (%).Trend:Increase 145.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.64 (%).Trend:Decrease 39.68% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38.81 (%).Trend:Decrease 28.97% than previous quarter

Overall: decreasing (-57.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 166.35 (%).Trend:Increase 287.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.94 (%).Trend:Decrease 56.15% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 49.19 (%).Trend:Decrease 32.56% than previous quarter

Overall: decreasing (-70.43%). 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 -1437.81 (%).Trend:Increase 174.34% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -689.23 (%).Trend:Decrease 52.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -468.63 (%).Trend:Decrease 32.01% than previous quarter

Overall: increasing (-67.41%). 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 -191.77 (%).Trend:Decrease 9.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -168.26 (%).Trend:Decrease 12.26% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -174.95 (%).Trend:Increase 3.98% than previous quarter

Overall: increasing (-8.77%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 83.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.14 (USD).Trend:Increase 1300.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.08 (USD).Trend:Decrease 157.14% than previous quarter

Overall: decreasing (-900.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 show substantial volatility in working capital metrics. Liabilities on revenue and current assets on revenue decreased, but with significant quarter-to-quarter changes. Cost efficiency reveals a significant overall increase (negative percentage) in the ratio of retained earnings to revenue. Investment efficiency indicates a slight increase in retained earnings on assets with considerable volatility.  Earnings per share demonstrate substantial fluctuation between quarters, showcasing high volatility.