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 40.22 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 12.11 (%).Trend:Decrease 69.89% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 9.58 (%).Trend:Decrease 20.89% than previous quarter

Overall: decreasing (-76.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 446.61 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 221.13 (%).Trend:Decrease 50.49% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 150.8 (%).Trend:Decrease 31.8% than previous quarter

Overall: decreasing (-66.23%). 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 613.77 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 306.65 (%).Trend:Decrease 50.04% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 202.37 (%).Trend:Decrease 34.01% than previous quarter

Overall: decreasing (-67.03%). 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 84.15 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 87.13 (%).Trend:Increase 3.54% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 88.38 (%).Trend:Increase 1.43% than previous quarter

Overall: increasing (5.03%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency reveals a significant decrease in both liabilities and current assets on revenue during Q1-Q3 2021. Liabilities decreased by 76.18% and current assets by 66.23% showing significant fluctuations. Cost efficiency, assessed by the ratio of retained earnings to revenue, also experienced a significant drop of 67.03% over the same period.  Investment efficiency, using retained earnings on assets, demonstrates a more stable increase.