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 73.52 (%).Trend:Increase 176.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 41.38 (%).Trend:Decrease 43.72% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.9 (%).Trend:Decrease 30.16% than previous quarter

Overall: decreasing (-60.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 472.37 (%).Trend:Increase 167.98% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 243.05 (%).Trend:Decrease 48.55% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 165.2 (%).Trend:Decrease 32.03% than previous quarter

Overall: decreasing (-65.03%). 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 -264.09 (%).Trend:Increase 167.79% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -134.1 (%).Trend:Decrease 49.22% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -85.79 (%).Trend:Decrease 36.03% than previous quarter

Overall: increasing (-67.51%). 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 -36.21 (%).Trend:Decrease 4.58% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -35.94 (%).Trend:Decrease 0.75% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -33.95 (%).Trend:Decrease 5.54% than previous quarter

Overall: increasing (-6.24%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1 2021-Q3 2021 financial data show large fluctuations in key financial ratios.  Liabilities and current assets on revenue decreased markedly after an initial surge. Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates a net increasing trend, despite the huge changes in each quarter.  Investment efficiency shows a slight increase in retained earnings on assets with quarter-to-quarter variations.  The consistent high variation across all metrics suggests a highly volatile period for financial performance.