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 104.75 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.78 (%).Trend:Decrease 46.75% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 69.99 (%).Trend:Increase 25.48% than previous quarter

Overall: decreasing (-33.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 551.42 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 454.93 (%).Trend:Decrease 17.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 381.24 (%).Trend:Decrease 16.2% than previous quarter

Overall: decreasing (-30.86%). 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 -2110.53 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1643.42 (%).Trend:Decrease 22.13% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1736.84 (%).Trend:Increase 5.68% than previous quarter

Overall: increasing (-17.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 62.47 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 83.66 (%).Trend:Increase 33.92% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 115.71 (%).Trend:Increase 38.31% than previous quarter

Overall: increasing (85.22%). Fluctuation: **Significant** (high 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 -296.49 (%).Trend:Decrease 51.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -286.31 (%).Trend:Decrease 3.43% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -347.81 (%).Trend:Increase 21.48% than previous quarter

Overall: decreasing (17.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 to Q3 2021 reveal a period of significant fluctuations in various financial metrics. Liabilities on revenue decreased substantially, initially by 100%, showing a possible change in business practices or restructuring. Current assets on revenue also decreased significantly, though with slightly less drastic fluctuations. The ratio of retained earnings to revenue displays an unexpected increase, likely indicating the company is making better use of its retained earnings and revenue.  SG&A expense ratio, however, rose dramatically. Investment efficiency, measured by retained earnings on assets, decreased significantly. The overall picture suggests large variations, potentially signaling major strategic shifts or errors in data entry.