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 210.48 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 113.68 (%).Trend:Decrease 45.99% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 79.46 (%).Trend:Decrease 30.1% than previous quarter

Overall: decreasing (-62.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 2101.78 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1049.55 (%).Trend:Decrease 50.06% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 677.88 (%).Trend:Decrease 35.41% than previous quarter

Overall: decreasing (-67.75%). 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 -403.36 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -265.27 (%).Trend:Decrease 34.23% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -217.13 (%).Trend:Decrease 18.15% than previous quarter

Overall: increasing (-46.17%). 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 -17.41 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -22.89 (%).Trend:Increase 31.48% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -26.13 (%).Trend:Increase 14.15% than previous quarter

Overall: decreasing (50.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1 2021 to Q3 2021 data reveals significant decreases in both Liabilities on Revenue (-62.25%) and Current Assets on Revenue (-67.75%), indicating substantial changes in working capital.  The Ratio of Retained Earnings to Revenue showed an overall increase (-46.17%), signifying potential cost efficiency concerns.  Retained Earning on Assets also decreased (-50.09%), highlighting investment efficiency challenges.  Significant fluctuations are observed across all metrics.