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 113.54 (%).Trend:Increase 5.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.73 (%).Trend:Decrease 51.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 30.6 (%).Trend:Decrease 44.09% than previous quarter

Overall: decreasing (-73.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 789.35 (%).Trend:Increase 392.08% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 313.39 (%).Trend:Decrease 60.3% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 189.62 (%).Trend:Decrease 39.49% than previous quarter

Overall: decreasing (-75.98%). 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 -11088.36 (%).Trend:Increase 25.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4690.86 (%).Trend:Decrease 57.7% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2889.83 (%).Trend:Decrease 38.39% than previous quarter

Overall: increasing (-73.94%). 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 -760.79 (%).Trend:Decrease 45.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -762.96 (%).Trend:Increase 0.29% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -763.8 (%).Trend:Increase 0.11% than previous quarter

Overall: decreasing (0.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial analysis covers three key areas: working capital efficiency, cost efficiency, and investment efficiency.  Working capital efficiency shows significant volatility, with liabilities decreasing then increasing and current assets decreasing substantially. Cost efficiency, as indicated by the ratio of retained earnings to revenue, demonstrates a significant overall increase with considerable fluctuation.  Investment efficiency exhibits a consistent negative trend with notable quarterly variations.  Overall, the financial performance is unstable due to significant fluctuations in core metrics.