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 159.1 (%).Trend:Increase 139.46% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.01 (%).Trend:Decrease 59.77% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 43.37 (%).Trend:Decrease 32.24% than previous quarter

Overall: decreasing (-72.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 232.62 (%).Trend:Increase 146.16% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 124.18 (%).Trend:Decrease 46.62% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 84.13 (%).Trend:Decrease 32.25% than previous quarter

Overall: decreasing (-63.83%). 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 -811.7 (%).Trend:Increase 149.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -367.62 (%).Trend:Decrease 54.71% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -255.02 (%).Trend:Decrease 30.63% than previous quarter

Overall: increasing (-68.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.05 (%).Trend:Decrease 7.14% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.98 (%).Trend:Decrease 16.92% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.16 (%).Trend:Increase 5.91% than previous quarter

Overall: decreasing (-12.02%). 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 -234.51 (%).Trend:Increase 4.86% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -205.11 (%).Trend:Decrease 12.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -185.69 (%).Trend:Decrease 9.47% than previous quarter

Overall: increasing (-20.82%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.22 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.18 (USD).Trend:Decrease 18.18% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.05 (USD).Trend:Decrease 72.22% than previous quarter

Overall: increasing (-77.27%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 reveal significant volatility.  Liabilities and current assets on revenue both decreased substantially, showing a weakening working capital position.  The ratio of retained earnings to revenue exhibited a considerable, albeit negative, increase. Selling, general, and administrative (SG&A) expenses displayed a downward trend with moderate variation.  Investment efficiency showed a small positive trend, but significant fluctuations in retained earnings on assets. Earnings per share also decreased significantly. Overall, the data points towards a highly volatile and potentially problematic financial situation.