Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -1889.32 (%).Trend:Increase 292.94% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -732.42 (%).Trend:Decrease 61.23% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -413.97 (%).Trend:Decrease 43.48% than previous quarter

Overall: increasing (-78.09%). 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 -57.34 (%).Trend:Increase 9.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -55.81 (%).Trend:Decrease 2.67% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -55.01 (%).Trend:Decrease 1.43% than previous quarter

Overall: increasing (-4.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -1.1 (USD).Trend:Decrease 97.38% than previous quarter
Year 2021 Quarter 2: Earning Per Share -13.21 (USD).Trend:Increase 1100.91% than previous quarter
Year 2021 Quarter 3: Earning Per Share -11.89 (USD).Trend:Decrease 9.99% than previous quarter

Overall: decreasing (980.91%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 show substantial volatility in key performance indicators.  The retained earnings-to-revenue ratio displays an increasing trend despite considerable fluctuations. Retained earnings on assets also show an overall upward trend, yet with significant variations. Earnings per share demonstrate a large overall downward trend, accompanied by significant fluctuations.  These findings suggest an unstable financial environment requiring a more comprehensive investigation.