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 147.85 (%).Trend:Decrease 37.71% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 120.4 (%).Trend:Decrease 18.57% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 90.54 (%).Trend:Decrease 24.8% than previous quarter

Overall: decreasing (-38.76%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 716.9 (%).Trend:Increase 68.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 120.58 (%).Trend:Decrease 83.18% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 98.79 (%).Trend:Decrease 18.07% than previous quarter

Overall: decreasing (-86.22%). 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 -2182.31 (%).Trend:Increase 157.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1076.07 (%).Trend:Decrease 50.69% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -686.21 (%).Trend:Decrease 36.23% than previous quarter

Overall: increasing (-68.56%). 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 -234.4 (%).Trend:Increase 41.51% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -477.59 (%).Trend:Increase 103.75% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -376.88 (%).Trend:Decrease 21.09% than previous quarter

Overall: decreasing (60.78%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 indicate a mixed financial performance.  Liabilities on revenue show a steady decline.  However, there's a significant and negative trend for current assets on revenue. Cost efficiency shows an increasing, but negative, trend.  Investment efficiency, based on retained earnings on assets, reveals a significant decrease with substantial volatility.  Overall, there are declining trends in multiple key areas, with fluctuations within those trends.