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 184.68 (%).Trend:Increase 200.78% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80.11 (%).Trend:Decrease 56.62% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 40.91 (%).Trend:Decrease 48.93% than previous quarter

Overall: decreasing (-77.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1784.72 (%).Trend:Increase 366.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 832.67 (%).Trend:Decrease 53.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 507.65 (%).Trend:Decrease 39.03% than previous quarter

Overall: decreasing (-71.56%). 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 -930.38 (%).Trend:Increase 222.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -491.71 (%).Trend:Decrease 47.15% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -350.08 (%).Trend:Decrease 28.8% than previous quarter

Overall: increasing (-62.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.91 (%).Trend:Increase 28.14% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.35 (%).Trend:Increase 2.89% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.44 (%).Trend:Increase 2.12% than previous quarter

Overall: increasing (5.07%). Fluctuation: **Little** (low variation).


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 -49.12 (%).Trend:Decrease 27.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -54.58 (%).Trend:Increase 11.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -55.79 (%).Trend:Increase 2.22% than previous quarter

Overall: decreasing (13.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2021 to Q3 2021 reveal significant fluctuations in key financial metrics. Liabilities on revenue decreased from Q1 to Q3 but with significant quarterly fluctuations.  Current assets on revenue similarly demonstrate substantial increases and decreases. Cost efficiency, in terms of the ratio of retained earnings to revenue, shows a pattern of increasing values, but with significant variations. The selling, general, and administrative (SG&A) expense ratio shows a steady upward trend, with little fluctuation. Investment efficiency (retained earnings on assets) shows a downward trend despite significant quarterly variations.