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 92.17 (%).Trend:Increase 339.32% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 45.64 (%).Trend:Decrease 50.48% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 73.41 (%).Trend:Increase 60.85% than previous quarter

Overall: decreasing (-20.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 97.65 (%).Trend:Increase 394.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 57.42 (%).Trend:Decrease 41.2% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 73.82 (%).Trend:Increase 28.56% than previous quarter

Overall: decreasing (-24.4%). 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 -60.05 (%).Trend:Increase 497.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -32.39 (%).Trend:Decrease 46.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -20.12 (%).Trend:Decrease 37.88% than previous quarter

Overall: increasing (-66.49%). 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 -9.77 (%).Trend:Increase 60.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -11.42 (%).Trend:Increase 16.89% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -10.09 (%).Trend:Decrease 11.65% than previous quarter

Overall: decreasing (3.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.54 (USD).Trend:Decrease 29.87% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.13 (USD).Trend:Increase 109.26% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.63 (USD).Trend:Increase 44.25% than previous quarter

Overall: decreasing (201.85%). Fluctuation: **Significant** (high variation).



Financial reports for Q1-Q3 2021 suggest significant volatility. Liabilities and current assets on revenue showed considerable decrease with large fluctuations. Cost efficiency (retained earnings/revenue) increased (-66.49%), indicating a negative trend overall. Investment efficiency also experienced a decline (3.28%). Earnings per share showed a marked decrease (201.85%).  The data suggests high variability and potential instability in the company's financial performance.