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 151.81 (%).Trend:Increase 202.47% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 86.73 (%).Trend:Decrease 42.87% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 54.68 (%).Trend:Decrease 36.95% than previous quarter

Overall: decreasing (-63.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 335.28 (%).Trend:Increase 205.77% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 185.95 (%).Trend:Decrease 44.54% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 123.31 (%).Trend:Decrease 33.69% than previous quarter

Overall: decreasing (-63.22%). 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 -8.96 (%).Trend:Increase 918.18% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -18.41 (%).Trend:Increase 105.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -15.1 (%).Trend:Decrease 17.98% than previous quarter

Overall: decreasing (68.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.26 (%).Trend:Decrease 3.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.3 (%).Trend:Increase 9.42% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.53 (%).Trend:Decrease 2.18% than previous quarter

Overall: increasing (7.04%). 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 -1.05 (%).Trend:Increase 262.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.96 (%).Trend:Increase 277.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -4.98 (%).Trend:Increase 25.76% than previous quarter

Overall: decreasing (374.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 100.63% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.16 (USD).Trend:Decrease 11700.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.53 (USD).Trend:Increase 31.9% than previous quarter

Overall: decreasing (-15400.0%). Fluctuation: **Significant** (high variation).



Key financial indicators from Q1 2021 to Q3 2021 reveal considerable downward trends, accompanied by high variability.  Liabilities and current assets on revenue decreased significantly.  A dramatic fall in the ratio of retained earnings to revenue is also observed.  While SG&A expenses show a small increase, retained earnings on assets and earnings per share decreased sharply, suggesting possible financial difficulties.