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 10907.61 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 3437.06 (%).Trend:Decrease 68.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 1107.61 (%).Trend:Decrease 67.77% than previous quarter

Overall: decreasing (-89.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 67200.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 16271.51 (%).Trend:Decrease 75.79% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 4945.14 (%).Trend:Decrease 69.61% than previous quarter

Overall: decreasing (-92.64%). 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 -80101.09 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -24156.23 (%).Trend:Decrease 69.84% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -9455.98 (%).Trend:Decrease 60.85% than previous quarter

Overall: increasing (-88.19%). 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 -105.26 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -123.61 (%).Trend:Increase 17.43% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -153.19 (%).Trend:Increase 23.93% than previous quarter

Overall: decreasing (45.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1-Q3 2021 financial statement analysis reveals significant volatility and negative trends. Liabilities and current assets on revenue drastically decreased by 89.85% and 92.64% respectively.  The ratio of retained earnings to revenue, while increasing overall, remains negative, indicating ongoing losses.  Retained earnings on assets also experienced a considerable decline (45.53%).  Further analysis is restricted by incomplete data, specifically regarding SG&A and earnings per share.