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 154.84 (%).Trend:Increase 291.5% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.89 (%).Trend:Decrease 56.15% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 46.24 (%).Trend:Decrease 31.89% than previous quarter

Overall: decreasing (-70.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 400.0 (%).Trend:Increase 254.39% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 184.1 (%).Trend:Decrease 53.98% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 123.26 (%).Trend:Decrease 33.05% than previous quarter

Overall: decreasing (-69.19%). 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 -159.41 (%).Trend:Increase 396.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -75.66 (%).Trend:Decrease 52.54% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -52.06 (%).Trend:Decrease 31.19% than previous quarter

Overall: increasing (-67.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.54 (%).Trend:Increase 26.97% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.37 (%).Trend:Decrease 11.11% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.24 (%).Trend:Decrease 0.75% than previous quarter

Overall: decreasing (-11.77%). 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 -20.59 (%).Trend:Increase 36.9% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -21.01 (%).Trend:Increase 2.04% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -21.8 (%).Trend:Increase 3.76% than previous quarter

Overall: decreasing (5.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.3 (USD).Trend:Decrease 94.76% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.37 (USD).Trend:Increase 23.33% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.54 (USD).Trend:Increase 45.95% than previous quarter

Overall: decreasing (80.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2021 display notable volatility.  Liabilities and current assets on revenue decreased overall from Q1 to Q3 2021, implying potential improvements, although fluctuations were substantial.  Cost efficiency shows a significant increase in the ratio of retained earnings to revenue. SG&A expense ratios decreased.  Investment efficiency demonstrates a slight decline in retained earnings on assets. Earning per share decreased significantly.