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 1180.71 (%).Trend:Increase 2050.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 651.91 (%).Trend:Decrease 44.79% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 325.11 (%).Trend:Decrease 50.13% than previous quarter

Overall: decreasing (-72.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 3209.51 (%).Trend:Increase 1201.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1451.39 (%).Trend:Decrease 54.78% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 684.0 (%).Trend:Decrease 52.87% than previous quarter

Overall: decreasing (-78.69%). 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 -2693.11 (%).Trend:Increase 132.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1464.86 (%).Trend:Decrease 45.61% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -678.5 (%).Trend:Decrease 53.68% than previous quarter

Overall: increasing (-74.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 145.02 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 150.22 (%).Trend:Increase 3.59% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 129.84 (%).Trend:Decrease 13.57% than previous quarter

Overall: decreasing (-10.47%). 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 -80.74 (%).Trend:Decrease 80.33% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -88.66 (%).Trend:Increase 9.81% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -71.39 (%).Trend:Decrease 19.48% than previous quarter

Overall: increasing (-11.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.34 (USD).Trend:Decrease 30.61% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.49 (USD).Trend:Increase 44.12% than previous quarter

Overall: stable (0.0%). Fluctuation: **Neutral** (moderate variation).



The provided data for Q1-Q3 2021 shows significant volatility in several key financial indicators.  Liabilities and current assets on revenue decreased dramatically, indicating potential issues with working capital efficiency.  The ratio of retained earnings to revenue also experienced substantial changes, while the SG&A expense ratio saw a modest decrease. Investment efficiency, as measured by retained earnings on assets, displayed significant fluctuations. Earnings per share remained unchanged.