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 149.18 (%).Trend:Increase 151.99% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 69.1 (%).Trend:Decrease 53.68% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 42.44 (%).Trend:Decrease 38.58% than previous quarter

Overall: decreasing (-71.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 184.0 (%).Trend:Increase 110.96% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 82.69 (%).Trend:Decrease 55.06% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 54.22 (%).Trend:Decrease 34.43% than previous quarter

Overall: decreasing (-70.53%). 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 -1883.53 (%).Trend:Increase 156.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -796.03 (%).Trend:Decrease 57.74% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -483.79 (%).Trend:Decrease 39.22% than previous quarter

Overall: increasing (-74.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 56.64 (%).Trend:Decrease 10.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47.96 (%).Trend:Decrease 15.32% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.65 (%).Trend:Decrease 2.73% than previous quarter

Overall: decreasing (-17.64%). Fluctuation: **Little** (low variation).


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 -332.6 (%).Trend:Increase 10.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -327.38 (%).Trend:Decrease 1.57% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -310.12 (%).Trend:Decrease 5.27% than previous quarter

Overall: increasing (-6.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.98 (USD).Trend:Decrease 75.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.03 (USD).Trend:Increase 5.1% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.84 (USD).Trend:Decrease 18.45% than previous quarter

Overall: increasing (-14.29%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2021 to Q3 2021 reveals instability in key financial metrics. Working capital efficiency decreased, with significant fluctuations in liabilities and current assets.  Cost efficiency displayed an increasing trend in the retained earnings ratio, but with substantial volatility. SG&A expense ratio decreased consistently, with minor fluctuation. Invest efficiency indicates an increasing trend in retained earnings on assets, but with significant swings. Earning per share remained negative and fluctuated considerably.