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 160.45 (%).Trend:Increase 286.07% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 93.84 (%).Trend:Decrease 41.51% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.91 (%).Trend:Decrease 64.93% than previous quarter

Overall: decreasing (-79.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1143.58 (%).Trend:Increase 209.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 518.92 (%).Trend:Decrease 54.62% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 262.19 (%).Trend:Decrease 49.47% than previous quarter

Overall: decreasing (-77.07%). 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 -2678.72 (%).Trend:Increase 202.18% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1501.74 (%).Trend:Decrease 43.94% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1019.68 (%).Trend:Decrease 32.1% than previous quarter

Overall: increasing (-61.93%). 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 -199.09 (%).Trend:Decrease 0.71% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -241.96 (%).Trend:Increase 21.53% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -274.86 (%).Trend:Increase 13.6% than previous quarter

Overall: decreasing (38.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.5 (USD).Trend:Decrease 75.49% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.44 (USD).Trend:Increase 188.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.61 (USD).Trend:Increase 11.81% than previous quarter

Overall: decreasing (222.0%). Fluctuation: **Significant** (high variation).



Reviewing the Q1 2021 to Q3 2021 financial data reveals a notable decline in liabilities on revenue (-79.49%) and current assets on revenue (-77.07%), both characterized by significant volatility.  Despite fluctuations, the ratio of retained earnings to revenue shows an overall increase (-61.93%).  A decrease in retained earnings on assets (-38.06%) is also observed, coupled with substantial volatility.  Earnings per share experienced a significant decrease (-222%), indicating substantial negative growth and inconsistent performance.