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 196.03 (%).Trend:Increase 190.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 88.31 (%).Trend:Decrease 54.95% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 57.35 (%).Trend:Decrease 35.06% than previous quarter

Overall: decreasing (-70.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 529.14 (%).Trend:Increase 158.56% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 214.04 (%).Trend:Decrease 59.55% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 127.27 (%).Trend:Decrease 40.54% than previous quarter

Overall: decreasing (-75.95%). 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 -722.4 (%).Trend:Increase 314.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -350.27 (%).Trend:Decrease 51.51% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -240.5 (%).Trend:Decrease 31.34% than previous quarter

Overall: increasing (-66.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.88 (%).Trend:Decrease 8.97% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.76 (%).Trend:Decrease 2.81% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.61 (%).Trend:Decrease 2.97% than previous quarter

Overall: decreasing (-5.69%). Fluctuation: **Little** (low variation).


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 -40.59 (%).Trend:Increase 46.38% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -46.66 (%).Trend:Increase 14.95% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -52.5 (%).Trend:Increase 12.52% than previous quarter

Overall: decreasing (29.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.84 (USD).Trend:Decrease 72.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.62 (USD).Trend:Increase 92.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share -2.37 (USD).Trend:Increase 46.3% than previous quarter

Overall: decreasing (182.14%). Fluctuation: **Significant** (high variation).



The financial data for Q1 2021 to Q3 2021 indicates substantial volatility across various financial metrics.  Working capital efficiency exhibits significant fluctuations in both liabilities and current assets on revenue.  Cost efficiency shows a steady decline in SG&A expense ratio, while the ratio of retained earnings to revenue displays a fluctuating, yet overall increasing, trend.  Invest efficiency, as measured by retained earnings on assets, shows a decreasing trend with notable volatility. Earnings per share also show a consistent decrease and high variability.  The data highlights the significant and unpredictable nature of the company's financial performance.