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 298.69 (%).Trend:Increase 559.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 141.45 (%).Trend:Decrease 52.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 92.32 (%).Trend:Decrease 34.73% than previous quarter

Overall: decreasing (-69.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 251.08 (%).Trend:Increase 266.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 99.73 (%).Trend:Decrease 60.28% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 53.64 (%).Trend:Decrease 46.21% than previous quarter

Overall: decreasing (-78.64%). 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 74.84 (%).Trend:Increase 129.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 17.07 (%).Trend:Decrease 77.19% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 6.79 (%).Trend:Decrease 60.22% than previous quarter

Overall: decreasing (-90.93%). 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 4.73 (%).Trend:Decrease 56.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 2.33 (%).Trend:Decrease 50.74% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 1.43 (%).Trend:Decrease 38.63% than previous quarter

Overall: decreasing (-69.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 show significant downward trends. Liabilities and current assets on revenue both decreased substantially, indicating challenges in working capital management.  Cost efficiency, as indicated by the retained earnings-to-revenue ratio, also dropped dramatically.  Investment efficiency, as measured by retained earnings on assets, exhibited a steady decline. These trends suggest substantial difficulties in managing finances.