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 519.85 (%).Trend:Increase 390.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 159.34 (%).Trend:Decrease 69.35% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 76.17 (%).Trend:Decrease 52.2% than previous quarter

Overall: decreasing (-85.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 660.02 (%).Trend:Increase 294.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 175.96 (%).Trend:Decrease 73.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 79.31 (%).Trend:Decrease 54.93% than previous quarter

Overall: decreasing (-87.98%). 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 -152.91 (%).Trend:Decrease 436.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -77.58 (%).Trend:Decrease 49.26% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -46.83 (%).Trend:Decrease 39.64% than previous quarter

Overall: increasing (-69.37%). 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 -3.3 (%).Trend:Decrease 171.74% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -6.09 (%).Trend:Increase 84.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -7.78 (%).Trend:Increase 27.75% than previous quarter

Overall: decreasing (135.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -1.75 (USD).Trend:Decrease 45.65% than previous quarter
Year 2021 Quarter 2: Earning Per Share -2.94 (USD).Trend:Increase 68.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -3.59 (USD).Trend:Increase 22.11% than previous quarter

Overall: decreasing (105.14%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2021 to Q3 2021 reveal significant, irregular trends in working capital, cost, and investment efficiency. Liabilities and current assets on revenue decreased significantly, with highly variable results.  The ratio of retained earnings to revenue displays a significant, though negative, increase, again with substantial fluctuations. Investment efficiency, measured by retained earnings on assets, decreased overall; earnings per share also decreased overall.  This instability suggests a volatile financial performance.