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 76.21 (%).Trend:Increase 122.84% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.08 (%).Trend:Decrease 47.41% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 31.84 (%).Trend:Decrease 20.56% than previous quarter

Overall: decreasing (-58.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 499.15 (%).Trend:Increase 79.36% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 245.33 (%).Trend:Decrease 50.85% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 170.03 (%).Trend:Decrease 30.69% than previous quarter

Overall: decreasing (-65.94%). 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 -159.91 (%).Trend:Increase 75.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -81.8 (%).Trend:Decrease 48.85% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -64.7 (%).Trend:Decrease 20.9% than previous quarter

Overall: increasing (-59.54%). 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 -20.52 (%).Trend:Decrease 9.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -20.44 (%).Trend:Decrease 0.39% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -24.15 (%).Trend:Increase 18.15% than previous quarter

Overall: decreasing (17.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.05 (USD).Trend:Decrease 120.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.03 (USD).Trend:Decrease 40.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.18 (USD).Trend:Decrease 700.0% than previous quarter

Overall: decreasing (-460.0%). Fluctuation: **Significant** (high variation).



The data from Q1 2021 to Q3 2021 reveals significant fluctuations across key financial metrics.  Liabilities and current assets on revenue both decreased substantially.  Retained earnings to revenue showed an unusual increase, while retained earnings on assets also declined.  Most alarmingly, earnings per share plummeted by a dramatic -460%, highlighting a serious financial concern.