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 266.59 (%).Trend:Increase 269.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 126.74 (%).Trend:Decrease 52.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 82.42 (%).Trend:Decrease 34.97% than previous quarter

Overall: decreasing (-69.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1098.5 (%).Trend:Increase 180.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 596.37 (%).Trend:Decrease 45.71% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 289.14 (%).Trend:Decrease 51.52% than previous quarter

Overall: decreasing (-73.68%). 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 -4780.63 (%).Trend:Increase 240.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2541.5 (%).Trend:Decrease 46.84% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1457.05 (%).Trend:Decrease 42.67% than previous quarter

Overall: increasing (-69.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 161.87 (%).Trend:Increase 27.74% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 161.75 (%).Trend:Decrease 0.07% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 130.8 (%).Trend:Decrease 19.13% than previous quarter

Overall: decreasing (-19.19%). 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 -404.49 (%).Trend:Increase 33.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -406.73 (%).Trend:Increase 0.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -479.1 (%).Trend:Increase 17.79% than previous quarter

Overall: decreasing (18.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1 2021 to Q3 2021 reveals significant fluctuations in key metrics.  Liabilities and current assets on revenue both decreased substantially, indicating potential efficiency improvements or revenue changes.  The Ratio of Retained Earnings to Revenue shows a large negative increase, needing further investigation.  SG&A expense ratio displayed moderate decrease. Retained earnings on assets also decreased significantly.