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 124.25 (%).Trend:Increase 310.74% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.07 (%).Trend:Decrease 56.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.73 (%).Trend:Decrease 45.02% than previous quarter

Overall: decreasing (-76.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 305.12 (%).Trend:Increase 244.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 141.87 (%).Trend:Decrease 53.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 87.19 (%).Trend:Decrease 38.54% than previous quarter

Overall: decreasing (-71.42%). 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 -1533.4 (%).Trend:Increase 215.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -711.22 (%).Trend:Decrease 53.62% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -423.85 (%).Trend:Decrease 40.41% than previous quarter

Overall: increasing (-72.36%). 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 -449.54 (%).Trend:Decrease 4.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -454.63 (%).Trend:Increase 1.13% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -448.41 (%).Trend:Decrease 1.37% than previous quarter

Overall: increasing (-0.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data for Q1 2021 to Q3 2021 shows a consistent pattern of decreasing liabilities and current assets on revenue.  The ratio of retained earnings to revenue also decreased significantly. Although retained earnings on assets showed minimal change, the high fluctuation across all metrics warrants further investigation into operational efficiency and financial stability.