Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -332.08 (%).Trend:Increase 144.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -163.38 (%).Trend:Decrease 50.8% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -102.26 (%).Trend:Decrease 37.41% than previous quarter

Overall: increasing (-69.21%). 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 -16.57 (%).Trend:Increase 18.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -16.8 (%).Trend:Increase 1.39% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -16.51 (%).Trend:Decrease 1.73% than previous quarter

Overall: increasing (-0.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.28 (USD).Trend:Decrease 89.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.61 (USD).Trend:Increase 117.86% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.73 (USD).Trend:Increase 19.67% than previous quarter

Overall: decreasing (160.71%). Fluctuation: **Significant** (high variation).



Financial analysis for Q1 to Q3 2021 indicates substantial fluctuations in performance metrics. The ratio of retained earnings to revenue, while exhibiting an overall increasing trend, shows highly variable quarterly performance. Retained earnings on assets also show an increasing overall trend, though fluctuations remain prominent across the quarters.  Earnings per share show a clear overall decreasing trend with large quarterly variations.