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 161.58 (%).Trend:Increase 170.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 88.19 (%).Trend:Decrease 45.42% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 62.65 (%).Trend:Decrease 28.96% than previous quarter

Overall: decreasing (-61.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 879.81 (%).Trend:Increase 126.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 380.1 (%).Trend:Decrease 56.8% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 247.14 (%).Trend:Decrease 34.98% than previous quarter

Overall: decreasing (-71.91%). 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 -72.74 (%).Trend:Increase 134.72% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -35.59 (%).Trend:Decrease 51.07% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -22.67 (%).Trend:Decrease 36.3% than previous quarter

Overall: increasing (-68.83%). 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 -7.4 (%).Trend:Increase 1.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -7.41 (%).Trend:Increase 0.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -7.26 (%).Trend:Decrease 2.02% than previous quarter

Overall: increasing (-1.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.04 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.07 (USD).Trend:Increase 75.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.09 (USD).Trend:Increase 28.57% than previous quarter

Overall: decreasing (125.0%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2021 to Q3 2021, liabilities on revenue decreased significantly (-61.23%), while current assets on revenue also decreased considerably (-71.91%).  Ratio of retained earnings to revenue showed a substantial negative increase (-68.83%). Retained earnings on assets increased slightly (-1.89%). Earnings per share decreased by 125%, indicating substantial profitability concerns.  The data reveals significant volatility.