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 297.79 (%).Trend:Increase 183.58% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 152.94 (%).Trend:Decrease 48.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 107.2 (%).Trend:Decrease 29.91% than previous quarter

Overall: decreasing (-64.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 403.98 (%).Trend:Increase 209.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 172.21 (%).Trend:Decrease 57.37% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 215.95 (%).Trend:Increase 25.4% than previous quarter

Overall: decreasing (-46.54%). 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 -499.72 (%).Trend:Increase 165.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -247.48 (%).Trend:Decrease 50.48% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -164.11 (%).Trend:Decrease 33.69% than previous quarter

Overall: increasing (-67.16%). 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 -87.84 (%).Trend:Decrease 9.56% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -84.22 (%).Trend:Decrease 4.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -55.55 (%).Trend:Decrease 34.04% than previous quarter

Overall: increasing (-36.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 reveals significant fluctuations in key financial metrics. Liabilities on Revenue and Current Assets on Revenue both show overall decreases, yet exhibit substantial quarter-to-quarter variation.  The Ratio of Retained Earnings to Revenue shows an overall increase (negative values indicate a deficit), also with high fluctuation. Retained Earnings on Assets also increased (from negative values), showing significant volatility.  Insufficient data for Cost, Investment Efficiency and Earnings Per Share prevents a complete assessment.