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 678.38 (%).Trend:Decrease 27.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 342.48 (%).Trend:Decrease 49.52% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 140.79 (%).Trend:Decrease 58.89% than previous quarter

Overall: decreasing (-79.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 6837.32 (%).Trend:Increase 191.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2279.14 (%).Trend:Decrease 66.67% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 951.05 (%).Trend:Decrease 58.27% than previous quarter

Overall: decreasing (-86.09%). 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 -25334.18 (%).Trend:Increase 3.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -9623.99 (%).Trend:Decrease 62.01% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -4712.52 (%).Trend:Decrease 51.03% than previous quarter

Overall: increasing (-81.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 491.43 (%).Trend:Decrease 61.99% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 467.28 (%).Trend:Decrease 4.91% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 363.42 (%).Trend:Decrease 22.23% than previous quarter

Overall: decreasing (-26.05%). Fluctuation: **Neutral** (moderate 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 -296.28 (%).Trend:Decrease 54.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -303.68 (%).Trend:Increase 2.5% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -366.72 (%).Trend:Increase 20.76% than previous quarter

Overall: decreasing (23.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements from Q1 to Q3 of 2021 show significant fluctuation in various financial metrics.  Liabilities on revenue and current assets on revenue both decreased substantially but with significant variation between quarters. The ratio of retained earnings to revenue trended upward with major changes quarter by quarter. SG&A expense ratio trended downward with moderate fluctuation.  Investment efficiency (retained earnings on assets) also demonstrates a significant downward trend with high fluctuation. The unstable trends and substantial volatility across most metrics suggest a dynamic and potentially problematic financial position needing further investigation.