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 126.11 (%).Trend:Increase 190.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 61.07 (%).Trend:Decrease 51.57% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 41.49 (%).Trend:Decrease 32.06% than previous quarter

Overall: decreasing (-67.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 211.07 (%).Trend:Increase 80.56% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.58 (%).Trend:Decrease 58.03% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 60.51 (%).Trend:Decrease 31.69% than previous quarter

Overall: decreasing (-71.33%). 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 -105.71 (%).Trend:Increase 142.29% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -66.08 (%).Trend:Decrease 37.49% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -54.98 (%).Trend:Decrease 16.8% than previous quarter

Overall: increasing (-47.99%). 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 -18.0 (%).Trend:Increase 2.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -24.56 (%).Trend:Increase 36.44% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -32.06 (%).Trend:Increase 30.54% than previous quarter

Overall: decreasing (78.11%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data from Q1 2021 to Q3 2021 reveals significant fluctuations in key financial metrics. Working capital efficiency shows a significant decrease in both liabilities and current assets on revenue, indicating potential short-term liquidity concerns.  The ratio of retained earnings to revenue displays a counterintuitive, albeit significant, increasing trend. Investment efficiency, as measured by retained earnings on assets, demonstrates a pronounced decreasing pattern, which might signal problems in asset management.  The overall financial picture is marked by volatility and potential operational challenges.