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 1180.71 (%).Trend:Increase 2050.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 651.91 (%).Trend:Decrease 44.79% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 325.11 (%).Trend:Decrease 50.13% than previous quarter

Overall: decreasing (-72.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 3209.51 (%).Trend:Increase 1201.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1451.39 (%).Trend:Decrease 54.78% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 684.0 (%).Trend:Decrease 52.87% than previous quarter

Overall: decreasing (-78.69%). 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 -2693.11 (%).Trend:Increase 132.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1464.86 (%).Trend:Decrease 45.61% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -678.5 (%).Trend:Decrease 53.68% than previous quarter

Overall: increasing (-74.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 145.02 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 150.22 (%).Trend:Increase 3.59% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 129.84 (%).Trend:Decrease 13.57% than previous quarter

Overall: decreasing (-10.47%). 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 -80.74 (%).Trend:Decrease 80.33% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -88.66 (%).Trend:Increase 9.81% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -71.39 (%).Trend:Decrease 19.48% than previous quarter

Overall: increasing (-11.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.34 (USD).Trend:Decrease 30.61% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.49 (USD).Trend:Increase 44.12% than previous quarter

Overall: stable (0.0%). Fluctuation: **Neutral** (moderate variation).



The financial data from Q1 to Q3 2021 highlights significant volatility.  Working capital efficiency is a major concern due to sharp decreases in liabilities and current assets on revenue. Cost efficiency is mixed; retained earnings to revenue fluctuated greatly, while SG&A expenses decreased slightly.  Investment efficiency shows similar volatility to other metrics.  Earning per share remained consistently stable.