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 307.47 (%).Trend:Increase 296.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 121.09 (%).Trend:Decrease 60.62% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 80.19 (%).Trend:Decrease 33.78% than previous quarter

Overall: decreasing (-73.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 399.13 (%).Trend:Increase 311.6% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 158.75 (%).Trend:Decrease 60.23% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 106.03 (%).Trend:Decrease 33.21% than previous quarter

Overall: decreasing (-73.43%). 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 64.08 (%).Trend:Increase 241.21% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 30.51 (%).Trend:Decrease 52.39% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 22.74 (%).Trend:Decrease 25.47% than previous quarter

Overall: decreasing (-64.51%). 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 8.04 (%).Trend:Decrease 19.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.79 (%).Trend:Increase 21.77% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 10.6 (%).Trend:Increase 8.27% than previous quarter

Overall: increasing (31.84%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.16 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.64 (USD).Trend:Decrease 500.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share 1.09 (USD).Trend:Increase 70.31% than previous quarter

Overall: increasing (-781.25%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2021 suggests significant volatility across key metrics. Liabilities and current assets on revenue showed dramatic increases and decreases, indicating financial instability. Cost efficiency, as measured by the ratio of retained earnings to revenue, also declined substantially, implying profitability issues. Investment efficiency presented a slight positive trend. Earning per share exhibited substantial volatility, increasing then decreasing rapidly.  The overall picture paints a picture of significant fluctuation and potential instability.