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 153.82 (%).Trend:Increase 188.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.09 (%).Trend:Decrease 53.78% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 46.34 (%).Trend:Decrease 34.82% than previous quarter

Overall: decreasing (-69.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 205.9 (%).Trend:Increase 206.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 102.22 (%).Trend:Decrease 50.35% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 68.14 (%).Trend:Decrease 33.34% than previous quarter

Overall: decreasing (-66.91%). 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 -634.51 (%).Trend:Increase 192.15% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -297.02 (%).Trend:Decrease 53.19% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -204.98 (%).Trend:Decrease 30.99% than previous quarter

Overall: increasing (-67.69%). 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 -84.19 (%).Trend:Decrease 9.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -82.24 (%).Trend:Decrease 2.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -90.82 (%).Trend:Increase 10.43% than previous quarter

Overall: decreasing (7.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.31 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.15 (USD).Trend:Decrease 51.61% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.55 (USD).Trend:Increase 266.67% than previous quarter

Overall: decreasing (77.42%). Fluctuation: **Significant** (high variation).



The financial data from Q1 2021 to Q3 2021 exhibits considerable volatility across multiple key performance indicators.  Significant decreases were observed in liabilities on revenue, current assets on revenue, retained earnings on assets, and earnings per share. However, the ratio of retained earnings to revenue showed a counterintuitive increase despite its negative value.  The high variation in all metrics requires further analysis.