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 6910.99 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1905.31 (%).Trend:Decrease 72.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 110.57 (%).Trend:Decrease 94.2% than previous quarter

Overall: decreasing (-98.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 21207.49 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 5342.31 (%).Trend:Decrease 74.81% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 922.53 (%).Trend:Decrease 82.73% than previous quarter

Overall: decreasing (-95.65%). 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 -112242.24 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -31731.94 (%).Trend:Decrease 71.73% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -8409.56 (%).Trend:Decrease 73.5% than previous quarter

Overall: increasing (-92.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2586.01 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1369.93 (%).Trend:Decrease 47.03% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 565.85 (%).Trend:Decrease 58.69% than previous quarter

Overall: decreasing (-78.12%). Fluctuation: **Significant** (high 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 -525.97 (%).Trend:Decrease 63.25% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -591.1 (%).Trend:Increase 12.38% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -907.73 (%).Trend:Increase 53.57% than previous quarter

Overall: decreasing (72.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis reveals significant fluctuations in working capital efficiency, cost efficiency, and investment efficiency during Q1-Q3 2021.  Liabilities and current assets on revenue decreased sharply, with considerable volatility.  The ratio of retained earnings to revenue, while increasing overall, exhibits high variation across the quarters. SG&A expense ratios also decreased, but with notable quarter-to-quarter fluctuations.  Retained earnings on assets also show a general downward trend with considerable volatility.  The data suggests instability and potential need for deeper investigation into the causes of these fluctuations.