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 358.16 (%).Trend:Increase 1407.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 124.46 (%).Trend:Decrease 65.25% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 57.38 (%).Trend:Decrease 53.9% than previous quarter

Overall: decreasing (-83.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 548.7 (%).Trend:Increase 789.74% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 192.88 (%).Trend:Decrease 64.85% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 100.5 (%).Trend:Decrease 47.9% than previous quarter

Overall: decreasing (-81.68%). 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 304.25 (%).Trend:Increase 449.49% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 103.34 (%).Trend:Decrease 66.03% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 57.82 (%).Trend:Decrease 44.05% than previous quarter

Overall: decreasing (-81.0%). 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 28.25 (%).Trend:Decrease 37.25% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 28.43 (%).Trend:Increase 0.64% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 31.19 (%).Trend:Increase 9.71% than previous quarter

Overall: increasing (10.41%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 show significant fluctuations.  Working capital efficiency metrics (liabilities and current assets on revenue) are in decline.  Cost efficiency (retained earnings to revenue) also exhibits substantial declines.  However, investment efficiency displays an upward trend in retained earnings on assets with minimal variation.