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 265.79 (%).Trend:Increase 190.16% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 134.06 (%).Trend:Decrease 49.56% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 88.86 (%).Trend:Decrease 33.72% than previous quarter

Overall: decreasing (-66.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 209.93 (%).Trend:Increase 351.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 108.64 (%).Trend:Decrease 48.25% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 63.28 (%).Trend:Decrease 41.75% than previous quarter

Overall: decreasing (-69.86%). 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 -152.61 (%).Trend:Increase 195.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -76.9 (%).Trend:Decrease 49.61% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -55.85 (%).Trend:Decrease 27.37% than previous quarter

Overall: increasing (-63.4%). 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 -18.94 (%).Trend:Decrease 6.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -19.14 (%).Trend:Increase 1.06% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -21.4 (%).Trend:Increase 11.81% than previous quarter

Overall: decreasing (12.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 101.79% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.34 (USD).Trend:Increase 466.67% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.92 (USD).Trend:Increase 170.59% than previous quarter

Overall: increasing (1433.33%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2021 show significant fluctuations. Liabilities and current assets on revenue are decreasing, with considerable quarter-to-quarter variations.  Cost efficiency, as measured by the retained earnings ratio, exhibits a fluctuating increase. Investment efficiency is declining, while earnings per share show a sharp upward trend. The data highlights considerable volatility, underscoring the importance of in-depth analysis and potential outlier examination for effective financial management.