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 198.15 (%).Trend:Increase 129.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 83.54 (%).Trend:Decrease 57.84% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 56.17 (%).Trend:Decrease 32.76% than previous quarter

Overall: decreasing (-71.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 182.8 (%).Trend:Increase 138.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 389.9 (%).Trend:Increase 113.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 232.37 (%).Trend:Decrease 40.4% than previous quarter

Overall: increasing (27.12%). 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 -3458.83 (%).Trend:Increase 156.88% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1745.79 (%).Trend:Decrease 49.53% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1199.4 (%).Trend:Decrease 31.3% than previous quarter

Overall: increasing (-65.32%). 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 -357.52 (%).Trend:Increase 6.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -226.68 (%).Trend:Decrease 36.6% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -246.45 (%).Trend:Increase 8.72% than previous quarter

Overall: increasing (-31.07%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 exhibit significant volatility in key financial metrics. Liabilities on revenue show a substantial decrease overall, with significant quarterly fluctuations. Current assets on revenue show a mixed overall trend with substantial fluctuations. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits a consistent downward trend with noticeable fluctuations.  Invest efficiency, as measured by retained earnings on assets, also shows significant fluctuations. These results suggest instability requiring careful monitoring.