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 431.93 (%).Trend:Increase 248.87% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 243.25 (%).Trend:Decrease 43.68% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 260.37 (%).Trend:Increase 7.04% than previous quarter

Overall: decreasing (-39.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 6883.87 (%).Trend:Increase 387.99% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3510.6 (%).Trend:Decrease 49.0% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 3128.63 (%).Trend:Decrease 10.88% than previous quarter

Overall: decreasing (-54.55%). 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 -2988.07 (%).Trend:Increase 342.15% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1842.9 (%).Trend:Decrease 38.32% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2007.02 (%).Trend:Increase 8.91% than previous quarter

Overall: increasing (-32.83%). 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 -37.3 (%).Trend:Decrease 4.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -44.83 (%).Trend:Increase 20.19% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -54.42 (%).Trend:Increase 21.39% than previous quarter

Overall: decreasing (45.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1 2021 – Q3 2021 financial overview shows significant volatility.  A noteworthy decline is observed in liabilities on revenue (-39.72%) and current assets on revenue (-54.55%). However, the ratio of retained earnings to revenue improved (-32.83%), while retained earnings on assets worsened (45.9%).  These figures highlight substantial quarter-to-quarter variability.