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 529.11 (%).Trend:Increase 1633.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 182.02 (%).Trend:Decrease 65.6% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 143.19 (%).Trend:Decrease 21.33% than previous quarter

Overall: decreasing (-72.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 4738.29 (%).Trend:Increase 2508.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2111.98 (%).Trend:Decrease 55.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1306.14 (%).Trend:Decrease 38.16% than previous quarter

Overall: decreasing (-72.43%). 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 -22599.46 (%).Trend:Increase 1331.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -11275.75 (%).Trend:Decrease 50.11% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -7769.46 (%).Trend:Decrease 31.1% than previous quarter

Overall: increasing (-65.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 159.63 (%).Trend:Increase 382.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 148.37 (%).Trend:Decrease 7.05% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 148.73 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (-6.83%). Fluctuation: **Little** (low 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 -430.74 (%).Trend:Decrease 38.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -479.08 (%).Trend:Increase 11.22% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -529.8 (%).Trend:Increase 10.59% than previous quarter

Overall: decreasing (23.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q1 2021 to Q3 2021 shows significant fluctuations.  Liabilities and current assets on revenue both decreased sharply, despite initial large increases.  Retained earnings relative to revenue improved, but with considerable volatility. SG&A expenses showed relative stability. Retained earnings on assets decreased substantially.  These findings suggest instability and warrant further investigation.