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 163.54 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 57.03 (%).Trend:Decrease 65.13% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.89 (%).Trend:Decrease 33.56% than previous quarter

Overall: decreasing (-76.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 141.85 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 71.84 (%).Trend:Decrease 49.35% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 46.22 (%).Trend:Decrease 35.66% than previous quarter

Overall: decreasing (-67.42%). 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 -21.99 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -13.32 (%).Trend:Decrease 39.43% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -8.79 (%).Trend:Decrease 34.01% than previous quarter

Overall: increasing (-60.03%). 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 -7.93 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -9.55 (%).Trend:Increase 20.43% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -9.56 (%).Trend:Increase 0.1% than previous quarter

Overall: decreasing (20.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis covers Q1 2021 to Q3 2021.  Liabilities on revenue and current assets on revenue both show a significant overall decrease, with substantial quarter-to-quarter fluctuations.  The ratio of retained earnings to revenue demonstrates an overall increase, while retained earnings on assets show an overall decrease.  Missing data for SG&A expense ratio and earnings per share restricts a complete financial assessment.  The high variability warrants additional review.