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 151.81 (%).Trend:Increase 202.47% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 86.73 (%).Trend:Decrease 42.87% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 54.68 (%).Trend:Decrease 36.95% than previous quarter

Overall: decreasing (-63.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 335.28 (%).Trend:Increase 205.77% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 185.95 (%).Trend:Decrease 44.54% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 123.31 (%).Trend:Decrease 33.69% than previous quarter

Overall: decreasing (-63.22%). 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 -8.96 (%).Trend:Increase 918.18% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -18.41 (%).Trend:Increase 105.47% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -15.1 (%).Trend:Decrease 17.98% than previous quarter

Overall: decreasing (68.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.26 (%).Trend:Decrease 3.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.3 (%).Trend:Increase 9.42% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.53 (%).Trend:Decrease 2.18% than previous quarter

Overall: increasing (7.04%). 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 -1.05 (%).Trend:Increase 262.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.96 (%).Trend:Increase 277.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -4.98 (%).Trend:Increase 25.76% than previous quarter

Overall: decreasing (374.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 100.63% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.16 (USD).Trend:Decrease 11700.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.53 (USD).Trend:Increase 31.9% than previous quarter

Overall: decreasing (-15400.0%). Fluctuation: **Significant** (high variation).



Analysis of Q1 2021 to Q3 2021 data reveals substantial decreases in key metrics, marked by considerable volatility. Liabilities and current assets on revenue experienced significant declines.  The ratio of retained earnings to revenue also decreased markedly.  In contrast, SG&A expenses only slightly increased.  Retained earnings on assets and earnings per share exhibited dramatic declines, signaling potential financial instability.