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 98.63 (%).Trend:Increase 227.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 51.61 (%).Trend:Decrease 47.67% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 26.83 (%).Trend:Decrease 48.01% than previous quarter

Overall: decreasing (-72.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 503.25 (%).Trend:Increase 152.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 180.59 (%).Trend:Decrease 64.12% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 97.31 (%).Trend:Decrease 46.12% than previous quarter

Overall: decreasing (-80.66%). 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 -585.86 (%).Trend:Increase 179.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -278.24 (%).Trend:Decrease 52.51% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -132.47 (%).Trend:Decrease 52.39% than previous quarter

Overall: increasing (-77.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 83.02 (%).Trend:Increase 21.84% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 81.26 (%).Trend:Decrease 2.12% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75.05 (%).Trend:Decrease 7.64% than previous quarter

Overall: decreasing (-9.6%). Fluctuation: **Little** (low 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 -49.62 (%).Trend:Increase 12.64% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -51.85 (%).Trend:Increase 4.49% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -43.46 (%).Trend:Decrease 16.18% than previous quarter

Overall: increasing (-12.41%). Fluctuation: **Significant** (high variation).

Earning Per Share


Key findings from Q1 2021 to Q3 2021 show a substantial decrease in both liabilities on revenue (-72.8%) and current assets on revenue (-80.66%), characterized by considerable volatility. The ratio of retained earnings to revenue increased notably (-77.39%), also with high fluctuation.  Conversely, SG&A expense ratio decreased modestly (-9.6%), displaying low variability. Retained earnings on assets showed an increase (-12.41%) with high fluctuation.