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 72.6 (%).Trend:Increase 200.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 51.31 (%).Trend:Decrease 29.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 38.94 (%).Trend:Decrease 24.11% than previous quarter

Overall: decreasing (-46.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1404.85 (%).Trend:Increase 235.91% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 825.48 (%).Trend:Decrease 41.24% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 436.95 (%).Trend:Decrease 47.07% than previous quarter

Overall: decreasing (-68.9%). 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 375.65 (%).Trend:Increase 136.63% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 187.37 (%).Trend:Decrease 50.12% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 99.56 (%).Trend:Decrease 46.86% than previous quarter

Overall: decreasing (-73.5%). 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 24.79 (%).Trend:Decrease 19.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 20.78 (%).Trend:Decrease 16.18% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 16.25 (%).Trend:Decrease 21.8% than previous quarter

Overall: decreasing (-34.45%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.41 (USD).Trend:Increase 20.59% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.51 (USD).Trend:Increase 268.29% than previous quarter
Year 2021 Quarter 3: Earning Per Share -2.7 (USD).Trend:Increase 78.81% than previous quarter

Overall: decreasing (558.54%). Fluctuation: **Significant** (high variation).



The Q1-Q3 2021 financial data reveals significant downward trends in key performance indicators.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased substantially, indicating potential financial challenges.  While retained earnings on assets showed a moderate decline, the drastic drop in earnings per share is particularly concerning.  High volatility in most metrics suggests instability.