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 113.92 (%).Trend:Increase 46.05% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 51.04 (%).Trend:Decrease 55.2% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.93 (%).Trend:Decrease 43.32% than previous quarter

Overall: decreasing (-74.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 704.7 (%).Trend:Increase 46.05% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 341.59 (%).Trend:Decrease 51.53% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 214.46 (%).Trend:Decrease 37.22% than previous quarter

Overall: decreasing (-69.57%). 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 -771.73 (%).Trend:Increase 269.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -373.41 (%).Trend:Decrease 51.61% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -243.51 (%).Trend:Decrease 34.79% than previous quarter

Overall: increasing (-68.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.77 (%).Trend:Decrease 31.43% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.67 (%).Trend:Increase 5.39% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.09 (%).Trend:Decrease 4.55% than previous quarter

Overall: increasing (0.6%). Fluctuation: **Little** (low 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 -85.6 (%).Trend:Increase 129.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -84.67 (%).Trend:Decrease 1.09% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -85.29 (%).Trend:Increase 0.73% than previous quarter

Overall: increasing (-0.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.11 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.21 (USD).Trend:Increase 90.91% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.36 (USD).Trend:Increase 71.43% than previous quarter

Overall: decreasing (227.27%). Fluctuation: **Significant** (high variation).



The financial data from Q1 2021 to Q3 2021 shows significant fluctuations across various key performance indicators.  Liabilities and current assets on revenue decreased sharply, indicating potential working capital concerns.  Cost efficiency metrics like the ratio of retained earnings to revenue displayed considerable volatility.  While SG&A expenses were relatively stable, retained earnings on assets and earnings per share demonstrated negative trends and substantial variability.