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 159.39 (%).Trend:Increase 635.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 56.57 (%).Trend:Decrease 64.51% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.53 (%).Trend:Decrease 33.66% than previous quarter

Overall: decreasing (-76.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 581.73 (%).Trend:Increase 1166.83% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 181.3 (%).Trend:Decrease 68.83% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 109.45 (%).Trend:Decrease 39.63% than previous quarter

Overall: decreasing (-81.19%). 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 -27.7 (%).Trend:Decrease 312.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1.22 (%).Trend:Decrease 95.6% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 4.51 (%).Trend:Decrease 469.67% than previous quarter

Overall: increasing (-116.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 75.83 (%).Trend:Increase 89.34% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.45 (%).Trend:Decrease 34.79% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.62 (%).Trend:Decrease 7.75% than previous quarter

Overall: decreasing (-39.84%). 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 -2.39 (%).Trend:Decrease 121.87% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.35 (%).Trend:Decrease 85.36% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 2.19 (%).Trend:Decrease 725.71% than previous quarter

Overall: increasing (-191.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2021 to Q3 2021 indicates significant instability.  Liabilities and current assets on revenue decreased considerably, suggesting potential contraction or improved efficiency.   However, the high variability warrants investigation. Cost efficiency (retained earnings ratio) shows improvement, but the trend is inconsistent.  Similarly, investment efficiency (retained earnings on assets) improved, but the quarter-to-quarter changes are dramatic. SG&A expenses also decreased.