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 63.9 (%).Trend:Increase 163.83% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 36.13 (%).Trend:Decrease 43.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 23.89 (%).Trend:Decrease 33.88% than previous quarter

Overall: decreasing (-62.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 234.61 (%).Trend:Increase 153.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.38 (%).Trend:Decrease 62.33% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 51.28 (%).Trend:Decrease 41.98% than previous quarter

Overall: decreasing (-78.14%). 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 3.02 (%).Trend:Increase 38.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2.3 (%).Trend:Decrease 176.16% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2.8 (%).Trend:Increase 21.74% than previous quarter

Overall: decreasing (-192.72%). 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 0.51 (%).Trend:Decrease 49.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.88 (%).Trend:Decrease 272.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1.72 (%).Trend:Increase 95.45% than previous quarter

Overall: decreasing (-437.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2021 to Q3 2021 shows significant fluctuations in working capital efficiency. Liabilities on revenue decreased by 62.61%, while current assets on revenue decreased by 78.14% over the period. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased by 192.72%, also exhibiting significant volatility.  Investment efficiency, based on retained earnings on assets, saw a steep decrease of 437.25%—again, with substantial fluctuations.  The data indicates considerable instability in these core financial areas.