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 739.45 (%).Trend:Increase 117.99% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 498.52 (%).Trend:Decrease 32.58% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 279.66 (%).Trend:Decrease 43.9% than previous quarter

Overall: decreasing (-62.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1462.17 (%).Trend:Increase 285.49% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 572.89 (%).Trend:Decrease 60.82% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 317.21 (%).Trend:Decrease 44.63% than previous quarter

Overall: decreasing (-78.31%). 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 -670.99 (%).Trend:Increase 133.98% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -211.45 (%).Trend:Decrease 68.49% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -128.58 (%).Trend:Decrease 39.19% than previous quarter

Overall: increasing (-80.84%). 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 -33.54 (%).Trend:Decrease 27.42% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -14.58 (%).Trend:Decrease 56.53% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -15.59 (%).Trend:Increase 6.93% than previous quarter

Overall: increasing (-53.52%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2021 to Q3 2021 reveal significant volatility across key financial metrics.  Working capital efficiency exhibits substantial swings in liabilities and current assets.  Cost efficiency, indicated by the ratio of retained earnings to revenue, shows an increasing trend, yet with considerable quarter-on-quarter variation.  Investment efficiency, as measured by retained earnings on assets, also displays significant volatility, trending upward overall.  These trends suggest possible internal operational issues and a need for deeper investigation into the operational and strategic changes driving these variations.