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 184.68 (%).Trend:Increase 200.78% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80.11 (%).Trend:Decrease 56.62% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 40.91 (%).Trend:Decrease 48.93% than previous quarter

Overall: decreasing (-77.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1784.72 (%).Trend:Increase 366.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 832.67 (%).Trend:Decrease 53.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 507.65 (%).Trend:Decrease 39.03% than previous quarter

Overall: decreasing (-71.56%). 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 -930.38 (%).Trend:Increase 222.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -491.71 (%).Trend:Decrease 47.15% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -350.08 (%).Trend:Decrease 28.8% than previous quarter

Overall: increasing (-62.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.91 (%).Trend:Increase 28.14% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.35 (%).Trend:Increase 2.89% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.44 (%).Trend:Increase 2.12% than previous quarter

Overall: increasing (5.07%). Fluctuation: **Little** (low 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 -49.12 (%).Trend:Decrease 27.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -54.58 (%).Trend:Increase 11.12% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -55.79 (%).Trend:Increase 2.22% than previous quarter

Overall: decreasing (13.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2021 to Q3 2021 show substantial fluctuations in various metrics. Liabilities on revenue decreased significantly from Q1 to Q3, exhibiting considerable variability. Current assets on revenue also show large increases and decreases, again demonstrating high variability.  Cost efficiency, in terms of the ratio of retained earnings to revenue, shows a pattern of increasing figures, despite substantial fluctuations.  SG&A expense ratios show a steady upward trend, though with a moderate level of variation. Investment efficiency in retained earnings on assets displays a downward trend with significant volatility.