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 99.78 (%).Trend:Increase 166.44% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.39 (%).Trend:Decrease 53.51% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.96 (%).Trend:Decrease 28.95% than previous quarter

Overall: decreasing (-66.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 219.86 (%).Trend:Increase 136.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 107.01 (%).Trend:Decrease 51.33% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 70.75 (%).Trend:Decrease 33.88% than previous quarter

Overall: decreasing (-67.82%). 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 -383.71 (%).Trend:Increase 234.48% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -201.56 (%).Trend:Decrease 47.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -140.86 (%).Trend:Decrease 30.12% than previous quarter

Overall: increasing (-63.29%). 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:Increase 33.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -73.6 (%).Trend:Increase 8.36% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -78.81 (%).Trend:Increase 7.08% than previous quarter

Overall: decreasing (16.03%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 reveals substantial volatility in key financial metrics. Liabilities on revenue decreased by 66.97%, current assets on revenue decreased by 67.82%, and retained earnings on assets decreased by 16.03%.  Conversely, the ratio of retained earnings to revenue increased by -63.29%.  All changes show significant fluctuation.