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 40.22 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 12.11 (%).Trend:Decrease 69.89% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 9.58 (%).Trend:Decrease 20.89% than previous quarter

Overall: decreasing (-76.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 446.61 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 221.13 (%).Trend:Decrease 50.49% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 150.8 (%).Trend:Decrease 31.8% than previous quarter

Overall: decreasing (-66.23%). 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 613.77 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 306.65 (%).Trend:Decrease 50.04% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 202.37 (%).Trend:Decrease 34.01% than previous quarter

Overall: decreasing (-67.03%). 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 84.15 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 87.13 (%).Trend:Increase 3.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 88.38 (%).Trend:Increase 1.43% than previous quarter

Overall: increasing (5.03%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial statements for Q1-Q3 2021 display significant volatility across several key metrics.  Working capital efficiency, with decreases in liabilities and current assets on revenue, suggests potential liquidity problems.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a substantial downturn.  However, investment efficiency, using retained earnings on assets, demonstrates a positive trend, but further evaluation of missing data is crucial.  Specifically, details on Selling, General & Administrative (SG&A) expense ratio and Earning Per Share are absent.