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 3684.04 (%).Trend:Increase 206.97% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2250.35 (%).Trend:Decrease 38.92% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 1231.21 (%).Trend:Decrease 45.29% than previous quarter

Overall: decreasing (-66.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 5186.47 (%).Trend:Increase 238.28% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3975.01 (%).Trend:Decrease 23.36% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 2313.74 (%).Trend:Decrease 41.79% than previous quarter

Overall: decreasing (-55.39%). 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 -349.93 (%).Trend:Increase 190.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -178.42 (%).Trend:Decrease 49.01% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -128.51 (%).Trend:Decrease 27.97% than previous quarter

Overall: increasing (-63.28%). 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 -6.52 (%).Trend:Decrease 16.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -4.38 (%).Trend:Decrease 32.82% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -5.41 (%).Trend:Increase 23.52% than previous quarter

Overall: increasing (-17.02%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased substantially from Q1 2021 to Q3 2021, then increased significantly in Q1 2022, before decreasing again in Q2 2022.  Similarly, current assets on revenue decreased from Q1 to Q3 2021, then rose significantly in Q1 2022, before decreasing again in Q2 2022.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a substantial increase overall, but with substantial fluctuations throughout the period.  Investment efficiency, measured by retained earnings on assets, demonstrates a slight upward trend overall but with high variability.  These findings point to a volatile financial performance, with large shifts in both efficiency metrics over the three quarters.