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 147.77 (%).Trend:Increase 323.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 70.97 (%).Trend:Decrease 51.97% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.26 (%).Trend:Decrease 51.73% than previous quarter

Overall: decreasing (-76.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 289.31 (%).Trend:Increase 251.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 145.31 (%).Trend:Decrease 49.77% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 96.67 (%).Trend:Decrease 33.47% than previous quarter

Overall: decreasing (-66.59%). 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 -2342.2 (%).Trend:Increase 515.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1127.81 (%).Trend:Decrease 51.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -739.91 (%).Trend:Decrease 34.39% than previous quarter

Overall: increasing (-68.41%). 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 -432.59 (%).Trend:Increase 47.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -433.63 (%).Trend:Increase 0.24% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -438.85 (%).Trend:Increase 1.2% than previous quarter

Overall: decreasing (1.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 financial data highlights significant fluctuations across key metrics.  Liabilities on revenue experienced a sharp decrease (-76.82%), mirroring a substantial drop in current assets on revenue (-66.59%).  Conversely, the ratio of retained earnings to revenue showed an overall increase (-68.41%), although remaining negative.  Retained earnings on assets decreased marginally (1.45%). The high variability demands a deeper analysis to understand the underlying drivers.