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 221.49 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 274.92 (%).Trend:Increase 24.12% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 208.18 (%).Trend:Decrease 24.28% than previous quarter

Overall: decreasing (-6.01%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 2199.88 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1742.91 (%).Trend:Decrease 20.77% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1464.26 (%).Trend:Decrease 15.99% than previous quarter

Overall: decreasing (-33.44%). Fluctuation: **Neutral** (moderate 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 -25678.95 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -14040.87 (%).Trend:Decrease 45.32% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -13060.37 (%).Trend:Decrease 6.98% than previous quarter

Overall: increasing (-49.14%). 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 -902.59 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -752.76 (%).Trend:Decrease 16.6% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -829.36 (%).Trend:Increase 10.18% than previous quarter

Overall: increasing (-8.11%). Fluctuation: **Significant** (high variation).

Earning Per Share


Key findings from Q1 2021 to Q3 2021 show a decline in liabilities on revenue (-6.01%) and current assets on revenue (-33.44%), both with moderate fluctuations.  In contrast, the ratio of retained earnings to revenue and retained earnings on assets increased significantly (-49.14% and -8.11% respectively), indicating substantial variability.  Data for SG&A expenses and earnings per share are absent.