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 147.77 (%).Trend:Increase 323.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 70.97 (%).Trend:Decrease 51.97% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 34.26 (%).Trend:Decrease 51.73% than previous quarter

Overall: decreasing (-76.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 289.31 (%).Trend:Increase 251.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 145.31 (%).Trend:Decrease 49.77% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 96.67 (%).Trend:Decrease 33.47% than previous quarter

Overall: decreasing (-66.59%). 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 -2342.2 (%).Trend:Increase 515.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1127.81 (%).Trend:Decrease 51.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -739.91 (%).Trend:Decrease 34.39% than previous quarter

Overall: increasing (-68.41%). 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 -432.59 (%).Trend:Increase 47.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -433.63 (%).Trend:Increase 0.24% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -438.85 (%).Trend:Increase 1.2% than previous quarter

Overall: decreasing (1.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1-Q3 2021 financial data reveals substantial volatility.  Liabilities and current assets relative to revenue both declined significantly, suggesting potential working capital management challenges.  Despite an overall increase in the negative ratio of retained earnings to revenue,  this metric also shows considerable fluctuation. Retained earnings on assets decreased minimally, indicating consistent negative performance in this area.  Further investigation into these variations is warranted.