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 113.54 (%).Trend:Increase 5.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.73 (%).Trend:Decrease 51.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 30.6 (%).Trend:Decrease 44.09% than previous quarter

Overall: decreasing (-73.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 789.35 (%).Trend:Increase 392.08% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 313.39 (%).Trend:Decrease 60.3% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 189.62 (%).Trend:Decrease 39.49% than previous quarter

Overall: decreasing (-75.98%). 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 -11088.36 (%).Trend:Increase 25.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4690.86 (%).Trend:Decrease 57.7% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2889.83 (%).Trend:Decrease 38.39% than previous quarter

Overall: increasing (-73.94%). 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 -760.79 (%).Trend:Decrease 45.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -762.96 (%).Trend:Increase 0.29% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -763.8 (%).Trend:Increase 0.11% than previous quarter

Overall: decreasing (0.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data reveals substantial volatility in working capital efficiency. Liabilities on revenue decreased sharply from Q1 to Q3 2021, then rose significantly in Q1 2022.  Current assets on revenue show a similar pattern of substantial decrease from Q1 to Q3 2021.  Cost efficiency, as indicated by the ratio of retained earnings to revenue, shows a negative trend with considerable variation.  Investment efficiency, measured by retained earnings on assets, shows a consistent negative trend.  The company's financial performance is characterized by significant fluctuations in key metrics, particularly in working capital management and cost efficiency.