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 116.11 (%).Trend:Increase 221.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.86 (%).Trend:Decrease 44.14% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.45 (%).Trend:Decrease 42.26% than previous quarter

Overall: decreasing (-67.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 129.28 (%).Trend:Increase 271.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 76.23 (%).Trend:Decrease 41.03% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 45.84 (%).Trend:Decrease 39.87% than previous quarter

Overall: decreasing (-64.54%). 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 -760.43 (%).Trend:Increase 151.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -369.2 (%).Trend:Decrease 51.45% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -235.92 (%).Trend:Decrease 36.1% than previous quarter

Overall: increasing (-68.98%). 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 -318.13 (%).Trend:Decrease 32.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -281.83 (%).Trend:Decrease 11.41% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -284.64 (%).Trend:Increase 1.0% than previous quarter

Overall: increasing (-10.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased substantially, then increased significantly, indicating potential instability.  Current assets on revenue also decreased significantly, followed by a large increase, suggesting erratic asset management.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a trend of increasing negative values with considerable fluctuations. Investment efficiency, as measured by retained earnings on assets, also exhibits significant variation, with an overall increasing trend, but with substantial quarterly changes.