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 316.89 (%).Trend:Increase 214.97% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 163.13 (%).Trend:Decrease 48.52% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 100.3 (%).Trend:Decrease 38.52% than previous quarter

Overall: decreasing (-68.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 303.95 (%).Trend:Increase 313.31% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 126.29 (%).Trend:Decrease 58.45% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 76.96 (%).Trend:Decrease 39.06% than previous quarter

Overall: decreasing (-74.68%). 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 -346.53 (%).Trend:Increase 171.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -165.88 (%).Trend:Decrease 52.13% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -107.52 (%).Trend:Decrease 35.18% than previous quarter

Overall: increasing (-68.97%). 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 -97.76 (%).Trend:Decrease 29.46% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -109.43 (%).Trend:Increase 11.94% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -115.24 (%).Trend:Increase 5.31% than previous quarter

Overall: decreasing (17.88%). Fluctuation: **Significant** (high variation).

Earning Per Share


In Q1-Q3 2021, liabilities on revenue decreased by 68.35%, and current assets on revenue decreased by 74.68%, both with significant fluctuations.  The ratio of retained earnings to revenue increased by -68.97%, showing considerable volatility. Retained earnings on assets decreased by 17.88%, also demonstrating significant variation. The financial performance exhibits high instability.