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 133.96 (%).Trend:Increase 144.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 70.07 (%).Trend:Decrease 47.69% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 45.06 (%).Trend:Decrease 35.69% than previous quarter

Overall: decreasing (-66.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 110.76 (%).Trend:Increase 71.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.55 (%).Trend:Decrease 43.53% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 47.89 (%).Trend:Decrease 23.44% than previous quarter

Overall: decreasing (-56.76%). 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 -461.39 (%).Trend:Increase 54.87% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -209.31 (%).Trend:Decrease 54.63% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -117.8 (%).Trend:Decrease 43.72% than previous quarter

Overall: increasing (-74.47%). 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 -141.98 (%).Trend:Decrease 45.49% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -130.29 (%).Trend:Decrease 8.23% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -110.73 (%).Trend:Decrease 15.01% than previous quarter

Overall: increasing (-22.01%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 financial data reveals significant volatility across key metrics. Liabilities and current assets on revenue both decreased substantially, indicating potential working capital issues.  The ratio of retained earnings to revenue showed a large, negative increase, suggesting cost efficiency concerns. Retained earnings on assets improved slightly, but remained negative. Further investigation is needed.