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 291.1 (%).Trend:Increase 143.42% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 145.63 (%).Trend:Decrease 49.97% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 102.2 (%).Trend:Decrease 29.82% than previous quarter

Overall: decreasing (-64.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 228.55 (%).Trend:Increase 218.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 122.52 (%).Trend:Decrease 46.39% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 85.05 (%).Trend:Decrease 30.58% than previous quarter

Overall: decreasing (-62.79%). 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 -266.6 (%).Trend:Increase 182.62% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -126.25 (%).Trend:Decrease 52.64% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -82.92 (%).Trend:Decrease 34.32% than previous quarter

Overall: increasing (-68.9%). 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 -42.59 (%).Trend:Decrease 4.25% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -39.51 (%).Trend:Decrease 7.23% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -38.38 (%).Trend:Decrease 2.86% than previous quarter

Overall: increasing (-9.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 21.05% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.75 (USD).Trend:Increase 150.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.35 (USD).Trend:Increase 80.0% than previous quarter

Overall: increasing (350.0%). Fluctuation: **Significant** (high variation).



Q1 to Q3 2021 financial statements reveal significant volatility. Liabilities and current assets on revenue decreased substantially, indicating likely challenges in cash flow. The retained earnings to revenue ratio shows a significant increase followed by a decrease, indicating fluctuating profitability. Investment efficiency (retained earnings on assets) experienced a gradual, but persistent, increase.  Earnings per share showed a dramatic rise through the period, suggesting potential positive growth. Overall, the financial health appears mixed, characterized by significant fluctuations.