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 54.53 (%).Trend:Increase 130.77% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.05 (%).Trend:Decrease 46.73% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 18.65 (%).Trend:Decrease 35.8% than previous quarter

Overall: decreasing (-65.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 229.92 (%).Trend:Increase 170.65% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 113.04 (%).Trend:Decrease 50.84% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 74.83 (%).Trend:Decrease 33.8% than previous quarter

Overall: decreasing (-67.45%). 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 191.14 (%).Trend:Increase 201.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 91.01 (%).Trend:Decrease 52.39% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 57.9 (%).Trend:Decrease 36.38% than previous quarter

Overall: decreasing (-69.71%). 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 39.83 (%).Trend:Increase 1.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 38.31 (%).Trend:Decrease 3.82% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 37.49 (%).Trend:Decrease 2.14% than previous quarter

Overall: decreasing (-5.87%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 99.75% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.07 (USD).Trend:Increase 600.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.07 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (600.0%). Fluctuation: **Significant** (high variation).



Analysis of Q1-Q3 2021 data reveals significant financial instability.  Key metrics like liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all sharply declined (65.8%, 67.45%, and 69.71% decreases, respectively).  This suggests potential operational inefficiencies or unforeseen challenges.  However, the 600% increase in earnings per share and the slight decrease in retained earnings on assets warrant further investigation to understand the underlying factors driving these contrasting trends.  Strategic interventions may be needed to address the significant volatility.