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 67.24 (%).Trend:Increase 164.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 32.54 (%).Trend:Decrease 51.61% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 19.85 (%).Trend:Decrease 39.0% than previous quarter

Overall: decreasing (-70.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 303.04 (%).Trend:Increase 179.27% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 140.86 (%).Trend:Decrease 53.52% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 87.96 (%).Trend:Decrease 37.56% than previous quarter

Overall: decreasing (-70.97%). 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 -253.74 (%).Trend:Increase 204.21% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -132.52 (%).Trend:Decrease 47.77% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -91.52 (%).Trend:Decrease 30.94% than previous quarter

Overall: increasing (-63.93%). 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 -51.87 (%).Trend:Increase 10.72% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -58.67 (%).Trend:Increase 13.11% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -64.32 (%).Trend:Increase 9.63% than previous quarter

Overall: decreasing (24.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 85.71% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.02 (USD).Trend:Decrease 75.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.22 (USD).Trend:Decrease 1200.0% than previous quarter

Overall: increasing (-375.0%). Fluctuation: **Significant** (high variation).



The provided financial data for Q1 2021 to Q3 2021 reveal significant volatility across working capital, cost, investment, and earnings metrics.  Liabilities and current assets on revenue both showed downward trends, followed by substantial increases.  The retained earnings to revenue ratio exhibited an upward trend, though with significant quarter-to-quarter changes.  A persistent downward trend was observed for retained earnings on assets. Earnings per share had a substantial increase from Q1 to Q3, followed by potential decrease in Q1 2022, indicating a substantial need for trend analysis.