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 49.05 (%).Trend:Increase 379.47% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.31 (%).Trend:Decrease 42.28% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 9.28 (%).Trend:Decrease 67.22% than previous quarter

Overall: decreasing (-81.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 423.96 (%).Trend:Increase 622.37% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 170.58 (%).Trend:Decrease 59.77% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 76.8 (%).Trend:Decrease 54.98% than previous quarter

Overall: decreasing (-81.89%). 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 -232.1 (%).Trend:Increase 168.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -111.02 (%).Trend:Decrease 52.17% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -73.11 (%).Trend:Decrease 34.15% than previous quarter

Overall: increasing (-68.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.28 (%).Trend:Increase 13.99% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47.31 (%).Trend:Decrease 4.0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.56 (%).Trend:Decrease 5.81% than previous quarter

Overall: decreasing (-9.58%). Fluctuation: **Little** (low variation).


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 -28.01 (%).Trend:Decrease 41.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -28.63 (%).Trend:Increase 2.21% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -29.85 (%).Trend:Increase 4.26% than previous quarter

Overall: decreasing (6.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.26 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.43 (USD).Trend:Increase 65.38% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.48 (USD).Trend:Increase 11.63% than previous quarter

Overall: decreasing (84.62%). Fluctuation: **Significant** (high variation).



The provided Q1-Q3 2021 financial data shows significant volatility across various metrics. Working capital efficiency shows decreasing trends for both liabilities and current assets.  Cost efficiency displays a consistently negative ratio of retained earnings to revenue, but considerable fluctuation. The SG&A expense ratio displays slight variation, generally decreasing. Investment efficiency demonstrates a negative trend in retained earnings on assets, with high fluctuation. Earnings per share show a consistent negative trend, high fluctuation, and increases in percentage terms.