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 152.89 (%).Trend:Increase 206.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 76.92 (%).Trend:Decrease 49.69% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 50.75 (%).Trend:Decrease 34.02% than previous quarter

Overall: decreasing (-66.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 276.89 (%).Trend:Increase 199.63% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 136.63 (%).Trend:Decrease 50.66% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 88.74 (%).Trend:Decrease 35.05% than previous quarter

Overall: decreasing (-67.95%). 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 -476.14 (%).Trend:Increase 214.45% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -240.79 (%).Trend:Decrease 49.43% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -162.44 (%).Trend:Decrease 32.54% than previous quarter

Overall: increasing (-65.88%). 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 -100.55 (%).Trend:Increase 4.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -103.25 (%).Trend:Increase 2.69% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -108.58 (%).Trend:Increase 5.16% than previous quarter

Overall: decreasing (7.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.24 (USD).Trend:Decrease 76.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.41 (USD).Trend:Increase 70.83% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.67 (USD).Trend:Increase 63.41% than previous quarter

Overall: decreasing (179.17%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2021 to Q3 2021 indicate significant fluctuations across various financial metrics. Working capital efficiency shows decreases in both liabilities and current assets. Cost efficiency reveals a decreasing trend in retained earnings to revenue ratios. Investment efficiency exhibits a consistent downward trend in retained earnings on assets. Earnings per share demonstrate a substantial decrease.  Overall, significant volatility is apparent in all areas.