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 113.5 (%).Trend:Increase 222.63% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80.25 (%).Trend:Decrease 29.3% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 56.87 (%).Trend:Decrease 29.13% than previous quarter

Overall: decreasing (-49.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 89.03 (%).Trend:Increase 108.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 44.07 (%).Trend:Decrease 50.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 29.15 (%).Trend:Decrease 33.86% than previous quarter

Overall: decreasing (-67.26%). 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 -665.57 (%).Trend:Increase 128.62% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -338.45 (%).Trend:Decrease 49.15% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -212.45 (%).Trend:Decrease 37.23% than previous quarter

Overall: increasing (-68.08%). 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 -123.18 (%).Trend:Increase 22.17% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -130.87 (%).Trend:Increase 6.24% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -130.77 (%).Trend:Decrease 0.08% than previous quarter

Overall: decreasing (6.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2021 display highly variable performance across key metrics.  Liabilities and current assets on revenue experienced large fluctuations, both decreasing overall. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibited a pattern of increasing negativity.  Investment efficiency, as measured by retained earnings on assets, demonstrates a clear downward trend.  These findings necessitate further investigation into the underlying causes of this volatility.