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 154.03 (%).Trend:Increase 245.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.31 (%).Trend:Decrease 53.7% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 45.04 (%).Trend:Decrease 36.84% than previous quarter

Overall: decreasing (-70.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 55.14 (%).Trend:Increase 77.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 30.57 (%).Trend:Decrease 44.56% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 17.85 (%).Trend:Decrease 41.61% than previous quarter

Overall: decreasing (-67.63%). 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 -244.24 (%).Trend:Increase 86.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -121.14 (%).Trend:Decrease 50.4% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -78.32 (%).Trend:Decrease 35.35% than previous quarter

Overall: increasing (-67.93%). 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 -37.76 (%).Trend:Increase 11.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -41.53 (%).Trend:Increase 9.98% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -42.73 (%).Trend:Increase 2.89% than previous quarter

Overall: decreasing (13.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 1.19 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.4 (USD).Trend:Decrease 66.39% than previous quarter
Year 2021 Quarter 3: Earning Per Share 0.12 (USD).Trend:Decrease 70.0% than previous quarter

Overall: decreasing (-89.92%). Fluctuation: **Significant** (high variation).



The financial data from Q1 2021 to Q3 2021 reveals considerable volatility in several key areas.  Working capital efficiency is unstable, with liabilities on revenue decreasing overall but with substantial fluctuations.  Similarly, current assets on revenue show a significant drop across the period.  Cost efficiency, measured by the retained earnings ratio, displays a positive trend in the aggregate but with notable volatility.  Investment efficiency, as measured by retained earnings on assets, reveals a consistently negative trend, also with significant fluctuations.  Earnings per share experienced a sharp decline throughout the period, suggesting a possible operational challenge.  The data highlights the importance of scrutinizing the underlying drivers of these variations to identify potential issues.