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 from Q1 2021 to Q3 2021 show considerable volatility in key performance indicators.  The ratio of retained earnings to revenue demonstrates an increasing trend yet with substantial quarter-to-quarter fluctuations.  Retained earnings on assets show a similar increasing trend with considerable quarter-to-quarter variation. Earnings per share exhibit a decreasing overall trend with large fluctuations. A deeper investigation into the financial position is necessary.