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 265.79 (%).Trend:Increase 190.16% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 134.06 (%).Trend:Decrease 49.56% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 88.86 (%).Trend:Decrease 33.72% than previous quarter

Overall: decreasing (-66.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 209.93 (%).Trend:Increase 351.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 108.64 (%).Trend:Decrease 48.25% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 63.28 (%).Trend:Decrease 41.75% than previous quarter

Overall: decreasing (-69.86%). 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 -152.61 (%).Trend:Increase 195.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -76.9 (%).Trend:Decrease 49.61% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -55.85 (%).Trend:Decrease 27.37% than previous quarter

Overall: increasing (-63.4%). 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 -18.94 (%).Trend:Decrease 6.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -19.14 (%).Trend:Increase 1.06% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -21.4 (%).Trend:Increase 11.81% than previous quarter

Overall: decreasing (12.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 101.79% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.34 (USD).Trend:Increase 466.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.92 (USD).Trend:Increase 170.59% than previous quarter

Overall: increasing (1433.33%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 2021 to Q3 2021 reveals notable fluctuations.  Liabilities and current assets on revenue show a decreasing trend but with considerable volatility. Cost efficiency, measured by the retained earnings ratio, is increasing (remaining negative) but with significant swings.  Investment efficiency is decreasing, while earnings per share experience a substantial increase.  The data indicates a dynamic financial situation requiring careful monitoring and investigation of potential outliers.