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 1227.04 (%).Trend:Increase 3420.92% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 169.92 (%).Trend:Decrease 86.15% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 124.49 (%).Trend:Decrease 26.74% than previous quarter

Overall: decreasing (-89.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 3416.58 (%).Trend:Increase 2966.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 565.77 (%).Trend:Decrease 83.44% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 270.7 (%).Trend:Decrease 52.15% than previous quarter

Overall: decreasing (-92.08%). 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 -11634.54 (%).Trend:Increase 3352.49% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1998.22 (%).Trend:Decrease 82.83% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1651.58 (%).Trend:Decrease 17.35% than previous quarter

Overall: increasing (-85.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 765.4 (%).Trend:Increase 1108.02% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 220.78 (%).Trend:Decrease 71.15% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 232.6 (%).Trend:Increase 5.35% than previous quarter

Overall: decreasing (-69.61%). Fluctuation: **Significant** (high 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 -333.16 (%).Trend:Increase 13.86% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -346.53 (%).Trend:Increase 4.01% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -462.26 (%).Trend:Increase 33.4% than previous quarter

Overall: decreasing (38.75%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided data for Q1-Q3 2021 indicates significant financial volatility.  Working capital management shows erratic behavior in both liabilities and current assets relative to revenue.  Cost efficiency metrics present a mixed pattern with the ratio of retained earnings to revenue improving while the SG&A expense ratio declines.  Investment efficiency, as shown by retained earnings on assets, exhibits a negative trend.  This instability requires thorough investigation to identify root causes.