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 87.69 (%).Trend:Increase 79.77% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.96 (%).Trend:Decrease 78.38% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 12.47 (%).Trend:Decrease 34.23% than previous quarter

Overall: decreasing (-85.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1704.95 (%).Trend:Increase 258.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 865.48 (%).Trend:Decrease 49.24% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 567.27 (%).Trend:Decrease 34.46% than previous quarter

Overall: decreasing (-66.73%). 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 -22007.01 (%).Trend:Increase 11.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -11436.71 (%).Trend:Decrease 48.03% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -7876.22 (%).Trend:Decrease 31.13% than previous quarter

Overall: increasing (-64.21%). 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 -646.04 (%).Trend:Decrease 15.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -648.47 (%).Trend:Increase 0.38% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -664.57 (%).Trend:Increase 2.48% than previous quarter

Overall: decreasing (2.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2021 to Q3 2021 reveal significant volatility in financial performance. Liabilities on revenue decreased sharply (-85.78%), while current assets on revenue also declined (-66.73%), both with high variability.  The ratio of retained earnings to revenue increased but with substantial fluctuations.  Investment efficiency showed a slight decrease.  The reported data indicate a highly dynamic financial situation.