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 198.9 (%).Trend:Increase 185.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97.74 (%).Trend:Decrease 50.86% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 66.09 (%).Trend:Decrease 32.38% than previous quarter

Overall: decreasing (-66.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 346.66 (%).Trend:Increase 179.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 173.37 (%).Trend:Decrease 49.99% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 256.85 (%).Trend:Increase 48.15% than previous quarter

Overall: decreasing (-25.91%). 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 -178.37 (%).Trend:Increase 143.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -92.18 (%).Trend:Decrease 48.32% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -62.44 (%).Trend:Decrease 32.26% than previous quarter

Overall: increasing (-64.99%). 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 -36.17 (%).Trend:Decrease 7.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -38.51 (%).Trend:Increase 6.47% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -20.88 (%).Trend:Decrease 45.78% than previous quarter

Overall: increasing (-42.27%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency reveals significant fluctuations in Q1 to Q3 2021. Liabilities on revenue decreased considerably, while current assets on revenue exhibited a similar pattern. Cost efficiency, measured by the retained earnings to revenue ratio, demonstrates a significant increase (though a negative value).  Investment efficiency demonstrates overall increase with substantial variation.