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 60.35 (%).Trend:Increase 225.34% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31.3 (%).Trend:Decrease 48.14% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 18.78 (%).Trend:Decrease 40.0% than previous quarter

Overall: decreasing (-68.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 478.98 (%).Trend:Increase 295.85% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 231.07 (%).Trend:Decrease 51.76% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 151.13 (%).Trend:Decrease 34.6% than previous quarter

Overall: decreasing (-68.45%). 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 -559.0 (%).Trend:Increase 171.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -283.65 (%).Trend:Decrease 49.26% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -203.43 (%).Trend:Decrease 28.28% than previous quarter

Overall: increasing (-63.61%). 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 -82.29 (%).Trend:Decrease 26.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -86.63 (%).Trend:Increase 5.27% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -93.42 (%).Trend:Increase 7.84% than previous quarter

Overall: decreasing (13.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance in 2021 displays significant volatility.  Working capital efficiency shows a substantial decrease in both liabilities and current assets relative to revenue. This suggests potential issues with managing short-term assets and liabilities. Cost efficiency, as reflected in the declining retained earnings-to-revenue ratio, indicates a potential concern in profitability, although the large negative percentages may be unusual. Invest efficiency, with a negative trend in retained earnings on assets, suggests possible issues with utilizing assets effectively.  The significant fluctuations across all metrics underscore the need for further investigation into the underlying factors driving these changes.