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 54.7 (%).Trend:Increase 227.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.77 (%).Trend:Increase 0.13% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.98 (%).Trend:Decrease 30.66% than previous quarter

Overall: decreasing (-30.57%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 205.29 (%).Trend:Increase 63.8% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 110.17 (%).Trend:Decrease 46.33% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 74.51 (%).Trend:Decrease 32.37% than previous quarter

Overall: decreasing (-63.71%). 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 -271.11 (%).Trend:Increase 109.03% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -143.39 (%).Trend:Decrease 47.11% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -105.3 (%).Trend:Decrease 26.56% than previous quarter

Overall: increasing (-61.16%). 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 -67.92 (%).Trend:Decrease 20.37% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -69.89 (%).Trend:Increase 2.9% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -76.29 (%).Trend:Increase 9.16% than previous quarter

Overall: decreasing (12.32%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 108.7% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.24 (USD).Trend:Decrease 1300.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.54 (USD).Trend:Increase 125.0% than previous quarter

Overall: decreasing (-2800.0%). Fluctuation: **Significant** (high variation).



The provided data from Q1 2021 to Q3 2021 reveals significant fluctuations across key metrics.  Liabilities on revenue decreased moderately (-30.57%), while current assets on revenue decreased substantially (-63.71%).  The ratio of retained earnings to revenue showed significant improvement (-61.16%), and retained earnings on assets decreased (12.32%).  Most alarmingly, earnings per share experienced a dramatic decline of 2800%.