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 33150.0 (%).Trend:Increase 18001.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 11672.0 (%).Trend:Decrease 64.79% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 1528.34 (%).Trend:Decrease 86.91% than previous quarter

Overall: decreasing (-95.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 47919.23 (%).Trend:Increase 28652.69% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 13597.33 (%).Trend:Decrease 71.62% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1434.62 (%).Trend:Decrease 89.45% than previous quarter

Overall: decreasing (-97.01%). 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 54238.46 (%).Trend:Increase 16384.85% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 16040.0 (%).Trend:Decrease 70.43% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 1480.52 (%).Trend:Decrease 90.77% than previous quarter

Overall: decreasing (-97.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1776.92 (%).Trend:Increase 6787.29% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1172.0 (%).Trend:Decrease 34.04% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 210.14 (%).Trend:Decrease 82.07% than previous quarter

Overall: decreasing (-88.17%). Fluctuation: **Significant** (high variation).


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 24.64 (%).Trend:Decrease 31.56% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 21.85 (%).Trend:Decrease 11.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 17.18 (%).Trend:Decrease 21.37% than previous quarter

Overall: decreasing (-30.28%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -1.8 (USD).Trend:Decrease 83.68% than previous quarter
Year 2021 Quarter 2: Earning Per Share -3.63 (USD).Trend:Increase 101.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share -6.14 (USD).Trend:Increase 69.15% than previous quarter

Overall: decreasing (241.11%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 indicate severe performance issues.  Working capital efficiency is extremely weak, with liabilities and current assets on revenue showing massive decreases (-95.39% and -97.01%, respectively). Cost efficiency is alarming, with retained earnings to revenue dropping by -97.27% and SG&A expenses decreasing by -88.17%. While retained earnings on assets show a less drastic decline (-30.28%), the significant decrease in earnings per share (-241.11%) warrants urgent attention.  High volatility across most metrics is a major concern.