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 505.48 (%).Trend:Increase 277.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 252.89 (%).Trend:Decrease 49.97% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 159.46 (%).Trend:Decrease 36.94% than previous quarter

Overall: decreasing (-68.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 2309.53 (%).Trend:Increase 204.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1023.16 (%).Trend:Decrease 55.7% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 540.89 (%).Trend:Decrease 47.14% than previous quarter

Overall: decreasing (-76.58%). 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 -3135.14 (%).Trend:Increase 292.83% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1608.59 (%).Trend:Decrease 48.69% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1110.77 (%).Trend:Decrease 30.95% than previous quarter

Overall: increasing (-64.57%). 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 -93.94 (%).Trend:Increase 22.78% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -104.28 (%).Trend:Increase 11.01% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -118.95 (%).Trend:Increase 14.07% than previous quarter

Overall: decreasing (26.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1-Q3 2021 financial data shows considerable volatility across various performance indicators.  A significant decline is observed in liabilities on revenue (-68.45%) and current assets on revenue (-76.58%). Conversely, the ratio of retained earnings to revenue shows an increase (in absolute terms) of -64.57%.  Retained earnings on assets also decreased by 26.62%.  This suggests inconsistent financial performance requiring further investigation.