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 124.25 (%).Trend:Increase 310.74% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.07 (%).Trend:Decrease 56.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.73 (%).Trend:Decrease 45.02% than previous quarter

Overall: decreasing (-76.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 305.12 (%).Trend:Increase 244.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 141.87 (%).Trend:Decrease 53.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 87.19 (%).Trend:Decrease 38.54% than previous quarter

Overall: decreasing (-71.42%). 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 -1533.4 (%).Trend:Increase 215.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -711.22 (%).Trend:Decrease 53.62% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -423.85 (%).Trend:Decrease 40.41% than previous quarter

Overall: increasing (-72.36%). 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 -449.54 (%).Trend:Decrease 4.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -454.63 (%).Trend:Increase 1.13% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -448.41 (%).Trend:Decrease 1.37% than previous quarter

Overall: increasing (-0.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1 2021 to Q3 2021, a significant decrease is observed in liabilities on revenue and current assets on revenue.  Conversely, the ratio of retained earnings to revenue also decreased significantly. Retained earnings on assets show a minimal overall increase, despite considerable quarter-to-quarter changes.  The data points to a period of operational instability.