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 700.95 (%).Trend:Increase 309.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 316.23 (%).Trend:Decrease 54.89% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 200.65 (%).Trend:Decrease 36.55% than previous quarter

Overall: decreasing (-71.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 581.75 (%).Trend:Increase 322.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 287.52 (%).Trend:Decrease 50.58% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 163.95 (%).Trend:Decrease 42.98% than previous quarter

Overall: decreasing (-71.82%). 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 -14.32 (%).Trend:Increase 420.73% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 2.9 (%).Trend:Decrease 120.25% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 7.73 (%).Trend:Increase 166.55% than previous quarter

Overall: increasing (-153.98%). 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 -1.78 (%).Trend:Increase 43.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 0.76 (%).Trend:Decrease 142.7% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 3.24 (%).Trend:Increase 326.32% than previous quarter

Overall: increasing (-282.02%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 88.8% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.12 (USD).Trend:Decrease 185.71% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 200.0% than previous quarter

Overall: increasing (-357.14%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 show significant volatility in various financial metrics. Liabilities and current assets on revenue decreased significantly and then increased in the period.  Cost efficiency (ratio of retained earnings to revenue) exhibits a volatile pattern, displaying increases and decreases. Invest efficiency and earning per share also demonstrate substantial and fluctuating trends.