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 129.33 (%).Trend:Increase 240.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 63.14 (%).Trend:Decrease 51.18% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 46.15 (%).Trend:Decrease 26.91% than previous quarter

Overall: decreasing (-64.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 162.26 (%).Trend:Increase 207.31% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 79.36 (%).Trend:Decrease 51.09% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 57.43 (%).Trend:Decrease 27.63% than previous quarter

Overall: decreasing (-64.61%). 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 -151.49 (%).Trend:Increase 277.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -65.68 (%).Trend:Decrease 56.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -42.19 (%).Trend:Decrease 35.76% than previous quarter

Overall: increasing (-72.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.36 (%).Trend:Decrease 0.28% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.99 (%).Trend:Decrease 4.23% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.84 (%).Trend:Increase 5.97% than previous quarter

Overall: increasing (1.48%). 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 -22.27 (%).Trend:Increase 12.93% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -19.72 (%).Trend:Decrease 11.45% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -18.82 (%).Trend:Decrease 4.56% than previous quarter

Overall: increasing (-15.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 to Q3 2021 show significant fluctuation in key areas. Liabilities on revenue decreased significantly, then increased substantially in Q1 2021, followed by a decrease and subsequent increase.  Current assets on revenue show a similar volatile pattern. The ratio of retained earnings to revenue exhibits substantial decreases. Conversely, the SG&A expense ratio remains relatively stable.  Retained earning on assets reveals consistent, though fluctuating, decreasing trends. Overall financial health is questionable due to these significant fluctuations.