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 297.79 (%).Trend:Increase 183.58% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 152.94 (%).Trend:Decrease 48.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 107.2 (%).Trend:Decrease 29.91% than previous quarter

Overall: decreasing (-64.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 403.98 (%).Trend:Increase 209.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 172.21 (%).Trend:Decrease 57.37% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 215.95 (%).Trend:Increase 25.4% than previous quarter

Overall: decreasing (-46.54%). 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 -499.72 (%).Trend:Increase 165.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -247.48 (%).Trend:Decrease 50.48% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -164.11 (%).Trend:Decrease 33.69% than previous quarter

Overall: increasing (-67.16%). 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 -87.84 (%).Trend:Decrease 9.56% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -84.22 (%).Trend:Decrease 4.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -55.55 (%).Trend:Decrease 34.04% than previous quarter

Overall: increasing (-36.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2021 data shows considerable financial instability. Liabilities relative to revenue and current assets relative to revenue both decreased significantly, yet experienced substantial quarter-to-quarter variance.  Despite showing improvement (from negative figures), the ratio of retained earnings to revenue and retained earnings on assets also displayed high volatility.  The lack of complete data for cost efficiency, investment efficiency, and earnings per share limits a comprehensive evaluation.