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 278.67 (%).Trend:Increase 91.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 139.32 (%).Trend:Decrease 50.01% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 131.49 (%).Trend:Decrease 5.62% than previous quarter

Overall: decreasing (-52.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1391.08 (%).Trend:Increase 79.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 684.51 (%).Trend:Decrease 50.79% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 576.06 (%).Trend:Decrease 15.84% than previous quarter

Overall: decreasing (-58.59%). 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 -2695.14 (%).Trend:Increase 104.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1249.68 (%).Trend:Decrease 53.63% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1115.3 (%).Trend:Decrease 10.75% than previous quarter

Overall: increasing (-58.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.71 (%).Trend:Decrease 35.48% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 73.39 (%).Trend:Decrease 11.27% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 93.5 (%).Trend:Increase 27.4% than previous quarter

Overall: increasing (13.05%). Fluctuation: **Neutral** (moderate 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 -147.01 (%).Trend:Increase 11.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -141.77 (%).Trend:Decrease 3.56% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -149.17 (%).Trend:Increase 5.22% than previous quarter

Overall: decreasing (1.47%). Fluctuation: **Significant** (high variation).

Earning Per Share


During Q1-Q3 2021, Liabilities on Revenue decreased significantly (-52.82%) with high variation. Current assets on Revenue also showed a substantial decrease (-58.59%), fluctuating significantly. The Ratio of Retained Earnings to Revenue increased (-58.62%) with significant fluctuation. The SG&A Expense Ratio increased by 13.05%, exhibiting moderate fluctuation. Retained Earning on Assets decreased slightly (-1.47%) with significant fluctuation.