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 974.42 (%).Trend:Increase 827.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 615.05 (%).Trend:Decrease 36.88% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 161.78 (%).Trend:Decrease 73.7% than previous quarter

Overall: decreasing (-83.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 2765.89 (%).Trend:Increase 721.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1285.3 (%).Trend:Decrease 53.53% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 336.88 (%).Trend:Decrease 73.79% than previous quarter

Overall: decreasing (-87.82%). 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 -5507.75 (%).Trend:Increase 895.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2713.26 (%).Trend:Decrease 50.74% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -733.72 (%).Trend:Decrease 72.96% than previous quarter

Overall: increasing (-86.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 238.76 (%).Trend:Increase 209.76% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 229.03 (%).Trend:Decrease 4.08% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 98.37 (%).Trend:Decrease 57.05% than previous quarter

Overall: decreasing (-58.8%). 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 -67.89 (%).Trend:Increase 17.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -72.3 (%).Trend:Increase 6.5% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -74.36 (%).Trend:Increase 2.85% than previous quarter

Overall: decreasing (9.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.31 (USD).Trend:Decrease 96.2% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.06 (USD).Trend:Increase 241.94% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.35 (USD).Trend:Increase 27.36% than previous quarter

Overall: decreasing (335.48%). Fluctuation: **Significant** (high variation).



Q1-Q3 2021 data reveals significant fluctuations across key metrics. Liabilities on revenue decreased 83.4%, while current assets on revenue dropped 87.82%, both displaying considerable volatility.  The ratio of retained earnings to revenue showed an overall increase of -86.68%, also with high variation.  Similarly, the SG&A expense ratio decreased by 58.8% with substantial fluctuation.  Retained earnings on assets fell by 9.53% and earnings per share decreased by 335.48%, both demonstrating significant variability.