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 198.15 (%).Trend:Increase 129.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 83.54 (%).Trend:Decrease 57.84% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 56.17 (%).Trend:Decrease 32.76% than previous quarter

Overall: decreasing (-71.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 182.8 (%).Trend:Increase 138.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 389.9 (%).Trend:Increase 113.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 232.37 (%).Trend:Decrease 40.4% than previous quarter

Overall: increasing (27.12%). 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 -3458.83 (%).Trend:Increase 156.88% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1745.79 (%).Trend:Decrease 49.53% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1199.4 (%).Trend:Decrease 31.3% than previous quarter

Overall: increasing (-65.32%). 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 -357.52 (%).Trend:Increase 6.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -226.68 (%).Trend:Decrease 36.6% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -246.45 (%).Trend:Increase 8.72% than previous quarter

Overall: increasing (-31.07%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data from Finance Statement Response 1 reveals significant volatility in working capital efficiency. Liabilities on revenue decreased overall from Q1 2021 to Q3 2021, with large quarter-to-quarter variations. Conversely, current assets on revenue increased overall during the same period, also exhibiting significant fluctuations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows an overall increasing trend with substantial quarter-to-quarter variation.  Investment efficiency, gauged by retained earnings on assets, shows a net decrease with large quarter-to-quarter variations.