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 198.15 (%).Trend:Increase 129.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 83.54 (%).Trend:Decrease 57.84% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 56.17 (%).Trend:Decrease 32.76% than previous quarter

Overall: decreasing (-71.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 182.8 (%).Trend:Increase 138.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 389.9 (%).Trend:Increase 113.29% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 232.37 (%).Trend:Decrease 40.4% than previous quarter

Overall: increasing (27.12%). 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 -3458.83 (%).Trend:Increase 156.88% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1745.79 (%).Trend:Decrease 49.53% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1199.4 (%).Trend:Decrease 31.3% than previous quarter

Overall: increasing (-65.32%). 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 -357.52 (%).Trend:Increase 6.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -226.68 (%).Trend:Decrease 36.6% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -246.45 (%).Trend:Increase 8.72% than previous quarter

Overall: increasing (-31.07%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 show significant fluctuations in financial metrics. Liabilities on revenue decrease substantially, but with large quarterly variations. Current assets on revenue demonstrate an overall increasing trend with significant variations. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits a downward trend overall, with substantial fluctuations.  Invest efficiency, measured by retained earnings on assets, demonstrates significant volatility. The data indicates instability and the need for further investigation.