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 526.57 (%).Trend:Increase 248.51% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 221.69 (%).Trend:Decrease 57.9% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 148.92 (%).Trend:Decrease 32.83% than previous quarter

Overall: decreasing (-71.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 912.9 (%).Trend:Increase 262.29% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 593.22 (%).Trend:Decrease 35.02% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 406.09 (%).Trend:Decrease 31.54% than previous quarter

Overall: decreasing (-55.52%). 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 -1270.74 (%).Trend:Increase 227.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -491.45 (%).Trend:Decrease 61.33% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -286.19 (%).Trend:Decrease 41.77% than previous quarter

Overall: increasing (-77.48%). 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 -13.96 (%).Trend:Decrease 7.49% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -11.61 (%).Trend:Decrease 16.83% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -10.0 (%).Trend:Decrease 13.87% than previous quarter

Overall: increasing (-28.37%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 reveals significant fluctuations in key financial metrics. Liabilities on revenue decreased sharply (-71.72%), while current assets on revenue also fell (-55.52%).  Conversely, the ratio of retained earnings to revenue showed an overall increase (-77.48%), and retained earnings on assets improved (-28.37%).  These figures indicate considerable volatility requiring further investigation.