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 163.54 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 57.03 (%).Trend:Decrease 65.13% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.89 (%).Trend:Decrease 33.56% than previous quarter

Overall: decreasing (-76.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 141.85 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 71.84 (%).Trend:Decrease 49.35% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 46.22 (%).Trend:Decrease 35.66% than previous quarter

Overall: decreasing (-67.42%). 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 -21.99 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -13.32 (%).Trend:Decrease 39.43% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -8.79 (%).Trend:Decrease 34.01% than previous quarter

Overall: increasing (-60.03%). 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 -7.93 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -9.55 (%).Trend:Increase 20.43% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -9.56 (%).Trend:Increase 0.1% than previous quarter

Overall: decreasing (20.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q1 2021 to Q3 2021 shows considerable variation. Liabilities and current assets relative to revenue both decreased significantly, signaling potential concern.  The ratio of retained earnings to revenue improved overall, starting from a negative figure.  Retained earnings on assets also decreased further.  Missing data for SG&A expenses and earnings per share impedes a comprehensive summary. The observed fluctuations demand more in-depth analysis.