Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -26.36 (%).Trend:Increase 77.63% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.73 (%).Trend:Decrease 74.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -4.44 (%).Trend:Decrease 34.03% than previous quarter

Overall: increasing (-83.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.28 (%).Trend:Decrease 40.27% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.73 (%).Trend:Decrease 24.81% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.84 (%).Trend:Increase 27.3% than previous quarter

Overall: decreasing (-4.28%). Fluctuation: **Neutral** (moderate 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 -1.05 (%).Trend:Decrease 4.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.7 (%).Trend:Decrease 33.33% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -0.65 (%).Trend:Decrease 7.14% than previous quarter

Overall: increasing (-38.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2021 to Q3 2021 indicate ongoing volatility in key financial ratios.  The ratio of retained earnings to revenue demonstrates a fluctuating trend, with substantial increases and decreases. Similarly, the selling, general, and administrative (SG&A) expense ratio shows a consistent decrease across the period, although with neutral variation.  Investment efficiency, measured by retained earnings on assets, shows a slightly increasing trend but with substantial fluctuations.  Further investigation is necessary to comprehend the underlying factors influencing these variations and their implications for the company's financial situation.