Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -1028.05 (%).Trend:Increase 574.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -390.09 (%).Trend:Decrease 62.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -205.6 (%).Trend:Decrease 47.29% than previous quarter

Overall: increasing (-80.0%). 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 -25.04 (%).Trend:Increase 129.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -26.88 (%).Trend:Increase 7.35% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -27.01 (%).Trend:Increase 0.48% than previous quarter

Overall: decreasing (7.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.82 (USD).Trend:Decrease 11.83% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.92 (USD).Trend:Increase 12.2% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.94 (USD).Trend:Increase 2.17% than previous quarter

Overall: decreasing (14.63%). Fluctuation: **Significant** (high variation).



Financial statement responses reveal significant volatility in key financial metrics.  The ratio of retained earnings to revenue demonstrates substantial increases and decreases across the three quarters of 2021.  Retained earnings on assets show a downward trend, though with significant quarterly fluctuations.  Earnings per share also declined overall, but exhibited irregular quarterly performance.  These findings highlight the need for deeper investigation into the operational and strategic factors influencing these results.