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 90.59 (%).Trend:Increase 145.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.64 (%).Trend:Decrease 39.68% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38.81 (%).Trend:Decrease 28.97% than previous quarter

Overall: decreasing (-57.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 166.35 (%).Trend:Increase 287.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.94 (%).Trend:Decrease 56.15% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 49.19 (%).Trend:Decrease 32.56% than previous quarter

Overall: decreasing (-70.43%). 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 -1437.81 (%).Trend:Increase 174.34% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -689.23 (%).Trend:Decrease 52.06% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -468.63 (%).Trend:Decrease 32.01% than previous quarter

Overall: increasing (-67.41%). 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 -191.77 (%).Trend:Decrease 9.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -168.26 (%).Trend:Decrease 12.26% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -174.95 (%).Trend:Increase 3.98% than previous quarter

Overall: increasing (-8.77%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 83.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.14 (USD).Trend:Increase 1300.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.08 (USD).Trend:Decrease 157.14% than previous quarter

Overall: decreasing (-900.0%). Fluctuation: **Significant** (high variation).



Significant fluctuations are observed in working capital efficiency metrics across Q1 2021 to Q3 2021. Liabilities on revenue decreased by 57.16%, but with high quarter-on-quarter variation.  Current assets on revenue also decreased by 70.43% with similar volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, shows an increasing trend, though with substantial quarter-to-quarter changes.  Investment efficiency, as reflected in retained earnings on assets, displays a slight overall increase but high variation. Earnings per share, while showing an overall decrease, exhibited huge volatility, with notable increases and decreases across the quarters.  These trends indicate significant instability in the company's financial performance during this period.