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 292.09 (%).Trend:Increase 158.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 167.4 (%).Trend:Decrease 42.69% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 118.67 (%).Trend:Decrease 29.11% than previous quarter

Overall: decreasing (-59.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1107.83 (%).Trend:Increase 512.74% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 560.26 (%).Trend:Decrease 49.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 358.28 (%).Trend:Decrease 36.05% than previous quarter

Overall: decreasing (-67.66%). 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 -276.74 (%).Trend:Increase 191.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -154.23 (%).Trend:Decrease 44.27% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -109.36 (%).Trend:Decrease 29.09% than previous quarter

Overall: increasing (-60.48%). 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 -21.29 (%).Trend:Decrease 45.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -23.46 (%).Trend:Increase 10.19% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -25.24 (%).Trend:Increase 7.59% than previous quarter

Overall: decreasing (18.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1-Q3 2021 data, we observe decreasing trends in both Liabilities on Revenue (-59.37%) and Current Assets on Revenue (-67.66%), both with significant fluctuations. Cost efficiency, as measured by the Ratio of Retained Earnings to Revenue, shows an increasing negative value (-60.48%) with substantial variation. Invest Efficiency, indicated by Retained Earning on Assets, decreased (-18.55%) with significant fluctuation. The consistent “Significant” fluctuation across all ratios suggests considerable instability in the company’s financial position. SG&A Expense Ratio and Earning Per Share data are unavailable for this period.