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 284.89 (%).Trend:Increase 158.05% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 179.99 (%).Trend:Decrease 36.82% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 119.42 (%).Trend:Decrease 33.65% than previous quarter

Overall: decreasing (-58.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 4597.42 (%).Trend:Increase 702.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2148.83 (%).Trend:Decrease 53.26% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1287.03 (%).Trend:Decrease 40.11% than previous quarter

Overall: decreasing (-72.01%). 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 -17039.66 (%).Trend:Increase 141.3% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8558.02 (%).Trend:Decrease 49.78% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -5746.29 (%).Trend:Decrease 32.85% than previous quarter

Overall: increasing (-66.28%). 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 -352.46 (%).Trend:Decrease 66.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -377.2 (%).Trend:Increase 7.02% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -420.12 (%).Trend:Increase 11.38% than previous quarter

Overall: decreasing (19.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance for Q1 2021 to Q3 2021 demonstrates considerable volatility.  Liabilities on revenue trended downward, while current assets on revenue also decreased significantly, suggesting potential issues with asset management. The ratio of retained earnings to revenue shows an increasing trend, indicating less profitability, though with wide fluctuations. Investment efficiency, measured by retained earnings on assets, also decreased with high variability. Overall, the period shows a concerning pattern of fluctuating and potentially weakening financial performance.