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 143.21 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 119.82 (%).Trend:Decrease 16.33% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 139.16 (%).Trend:Increase 16.14% than previous quarter

Overall: decreasing (-2.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1869.61 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1568.6 (%).Trend:Decrease 16.1% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1308.23 (%).Trend:Decrease 16.6% than previous quarter

Overall: decreasing (-30.03%). 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 -1773.89 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1954.47 (%).Trend:Increase 10.18% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2155.42 (%).Trend:Increase 10.28% than previous quarter

Overall: decreasing (21.51%). 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 -57.62 (%).Trend:Increase 21.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -66.59 (%).Trend:Increase 15.57% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -76.77 (%).Trend:Increase 15.29% than previous quarter

Overall: decreasing (33.23%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 financial data reveals a slight overall decrease in liabilities on revenue (-2.83%) with minimal fluctuation.  A more substantial decrease (-30.03%) was observed in current assets on revenue, showing moderate fluctuation.  Significant decreases were noted in retained earnings to revenue (-21.51%) and retained earnings on assets (-33.23%), both exhibiting high variation.