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 119.95 (%).Trend:Increase 348.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 60.93 (%).Trend:Decrease 49.2% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38.87 (%).Trend:Decrease 36.21% than previous quarter

Overall: decreasing (-67.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 114.29 (%).Trend:Increase 325.5% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 53.03 (%).Trend:Decrease 53.6% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 39.4 (%).Trend:Decrease 25.7% than previous quarter

Overall: decreasing (-65.53%). 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 -456.27 (%).Trend:Increase 275.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -237.86 (%).Trend:Decrease 47.87% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -157.43 (%).Trend:Decrease 33.81% than previous quarter

Overall: increasing (-65.5%). 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 -50.69 (%).Trend:Increase 8.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -53.05 (%).Trend:Increase 4.66% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -50.02 (%).Trend:Decrease 5.71% than previous quarter

Overall: increasing (-1.32%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.59 (USD).Trend:Decrease 185.51% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.04 (USD).Trend:Increase 76.27% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.1 (USD).Trend:Decrease 90.38% than previous quarter

Overall: increasing (-83.05%). Fluctuation: **Significant** (high variation).



The Q1-Q3 2021 financial data reveals significant fluctuations and potentially concerning trends.  Liabilities and current assets on revenue decreased markedly, suggesting potential working capital issues.  Although the ratio of retained earnings to revenue improved, the overall picture is one of instability, underscored by erratic performance in retained earnings on assets and earnings per share.  The absence of SG&A data hinders a complete assessment.