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 131.3 (%).Trend:Decrease 46.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 150.36 (%).Trend:Increase 14.52% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 216.45 (%).Trend:Increase 43.95% than previous quarter

Overall: increasing (64.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 513.03 (%).Trend:Decrease 52.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 429.02 (%).Trend:Decrease 16.38% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 348.92 (%).Trend:Decrease 18.67% than previous quarter

Overall: decreasing (-31.99%). Fluctuation: **Neutral** (moderate 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 -1551.78 (%).Trend:Decrease 67.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -946.86 (%).Trend:Decrease 38.98% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -538.99 (%).Trend:Decrease 43.08% than previous quarter

Overall: increasing (-65.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.91 (%).Trend:Decrease 88.17% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.33 (%).Trend:Increase 20.14% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.03 (%).Trend:Decrease 10.21% than previous quarter

Overall: increasing (7.88%). Fluctuation: **Little** (low variation).


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 -263.85 (%).Trend:Decrease 27.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -198.9 (%).Trend:Decrease 24.62% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -143.21 (%).Trend:Decrease 28.0% than previous quarter

Overall: increasing (-45.72%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.04 (USD).Trend:Increase 300.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.2 (USD).Trend:Decrease 600.0% than previous quarter

Overall: decreasing (-2100.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased significantly from Q1 to Q3 2021, while current assets on revenue decreased steadily. Cost efficiency also exhibits significant fluctuations. Retained earnings to revenue ratios increased negatively, while SG&A expense ratio shows little fluctuation, increasing slightly. Investment efficiency shows significant fluctuations, with retained earnings on assets increasing but negatively. Earnings per share decreased significantly from Q1 to Q3 2021. Overall, the financial performance in 2021 Q1-Q3 shows significant volatility and potential challenges.