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 165.59 (%).Trend:Increase 206.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 85.35 (%).Trend:Decrease 48.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 60.13 (%).Trend:Decrease 29.55% than previous quarter

Overall: decreasing (-63.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 492.11 (%).Trend:Increase 142.89% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 239.89 (%).Trend:Decrease 51.25% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 156.06 (%).Trend:Decrease 34.95% than previous quarter

Overall: decreasing (-68.29%). 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 -375.84 (%).Trend:Increase 154.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -185.79 (%).Trend:Decrease 50.57% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -123.22 (%).Trend:Decrease 33.68% than previous quarter

Overall: increasing (-67.21%). 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 -63.6 (%).Trend:Increase 4.64% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -64.67 (%).Trend:Increase 1.68% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -66.17 (%).Trend:Increase 2.32% than previous quarter

Overall: decreasing (4.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data from Q1 2021 to Q3 2021 shows significant fluctuations in several key financial ratios.  Liabilities on revenue decreased by 63.69% overall, but individual quarter changes were substantial.  Current assets on revenue also decreased significantly (-68.29%), displaying high variability. The ratio of retained earnings to revenue, though negative, increased (-67.21%), indicating significant fluctuation. Retained earnings on assets experienced a small decrease (4.04%) with significant volatility.