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 493.71 (%).Trend:Increase 1504.52% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 239.27 (%).Trend:Decrease 51.54% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 28.74 (%).Trend:Decrease 87.99% than previous quarter

Overall: decreasing (-94.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 697.83 (%).Trend:Increase 132.98% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 335.84 (%).Trend:Decrease 51.87% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 227.3 (%).Trend:Decrease 32.32% than previous quarter

Overall: decreasing (-67.43%). 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 -488.59 (%).Trend:Increase 147.59% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -239.33 (%).Trend:Decrease 51.02% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -155.52 (%).Trend:Decrease 35.02% than previous quarter

Overall: increasing (-68.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.68 (%).Trend:Decrease 26.67% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59.72 (%).Trend:Decrease 3.18% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59.65 (%).Trend:Decrease 0.12% than previous quarter

Overall: decreasing (-3.29%). 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 -32.47 (%).Trend:Increase 7.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -33.49 (%).Trend:Increase 3.14% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -32.26 (%).Trend:Decrease 3.67% than previous quarter

Overall: increasing (-0.65%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 financial data reveals significant volatility.  Liabilities and current assets on revenue both declined substantially, suggesting potential liquidity concerns.  While the SG&A expense ratio demonstrated improvement, the increasing negative ratio of retained earnings to revenue is alarming, indicating potential profitability issues.  The small changes in retained earnings on assets do not offer clear insights.