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 81.51 (%).Trend:Increase 290.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.12 (%).Trend:Decrease 42.19% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.36 (%).Trend:Decrease 33.45% than previous quarter

Overall: decreasing (-61.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 177.55 (%).Trend:Increase 223.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 222.75 (%).Trend:Increase 25.46% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 141.03 (%).Trend:Decrease 36.69% than previous quarter

Overall: decreasing (-20.57%). Fluctuation: **Neutral** (moderate 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 -1830.12 (%).Trend:Increase 181.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -871.51 (%).Trend:Decrease 52.38% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -586.49 (%).Trend:Decrease 32.7% than previous quarter

Overall: increasing (-67.95%). 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 -514.86 (%).Trend:Decrease 3.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -270.97 (%).Trend:Decrease 47.37% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -281.71 (%).Trend:Increase 3.96% than previous quarter

Overall: increasing (-45.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2021 to Q3 2021 financial data shows highly fluctuating financial performance. Liabilities on revenue decreased substantially after initially rising, and current assets on revenue showed a similar, volatile pattern, though overall in a downward trend. Cost efficiency, as measured by the ratio of retained earnings to revenue, showed a continuous downward trend.  Investment efficiency (retained earnings on assets) demonstrated fluctuations with an overall downward trend.  The data indicates an unstable financial environment.