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 73.98 (%).Trend:Increase 167.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.68 (%).Trend:Decrease 45.01% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.23 (%).Trend:Decrease 35.52% than previous quarter

Overall: decreasing (-64.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 268.75 (%).Trend:Increase 292.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 136.19 (%).Trend:Decrease 49.32% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 89.99 (%).Trend:Decrease 33.92% than previous quarter

Overall: decreasing (-66.52%). 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 -12.92 (%).Trend:Increase 144.7% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -0.08 (%).Trend:Decrease 99.38% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 2.17 (%).Trend:Decrease 2812.5% than previous quarter

Overall: increasing (-116.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.2 (%).Trend:Decrease 0.98% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.49 (%).Trend:Decrease 16.73% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.96 (%).Trend:Decrease 3.93% than previous quarter

Overall: decreasing (-20.0%). 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 -3.41 (%).Trend:Decrease 29.4% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.04 (%).Trend:Decrease 98.83% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 1.78 (%).Trend:Decrease 4550.0% than previous quarter

Overall: increasing (-152.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2021 saw liabilities on revenue at 73.98%, increasing 167.08% from the previous quarter; this decreased to 40.68% (Q2) and 26.23% (Q3), an overall decrease of -64.54% with significant fluctuation.  Current assets on revenue showed a similar pattern: 268.75% (Q1), decreasing to 136.19% (Q2) and 89.99% (Q3), a total decrease of -66.52% with significant fluctuation.  The ratio of retained earnings to revenue increased overall, fluctuating significantly, while SG&A expense ratio decreased neutrally. Retained earnings on assets showed significant fluctuation with an overall increase.