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 80.74 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.92 (%).Trend:Decrease 55.51% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 25.01 (%).Trend:Decrease 30.37% than previous quarter

Overall: decreasing (-69.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 231.35 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 94.62 (%).Trend:Decrease 59.1% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 58.88 (%).Trend:Decrease 37.77% than previous quarter

Overall: decreasing (-74.55%). 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 -1128.81 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -512.76 (%).Trend:Decrease 54.58% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -324.43 (%).Trend:Decrease 36.73% than previous quarter

Overall: increasing (-71.26%). 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 -179.47 (%).Trend:Increase 11.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -196.79 (%).Trend:Increase 9.65% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -205.42 (%).Trend:Increase 4.39% than previous quarter

Overall: decreasing (14.46%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.28 (USD).Trend:Decrease 97.58% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.09 (USD).Trend:Increase 289.29% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.61 (USD).Trend:Increase 47.71% than previous quarter

Overall: decreasing (475.0%). Fluctuation: **Significant** (high variation).



The financial statements show considerable fluctuations across various key performance indicators.  Working capital efficiency metrics like liabilities on revenue and current assets on revenue exhibit substantial drops, potentially indicating liquidity concerns.  Cost efficiency, measured by the retained earnings-to-revenue ratio, reveals a complex trend with large negative numbers and high variability, hinting at potential issues with profitability.  Investment efficiency shows a downward trend in retained earnings on assets with notable fluctuations. Earnings per share also display high variability, with significant increases and decreases, signaling unpredictable profitability.