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 65.23 (%).Trend:Increase 62.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 24.25 (%).Trend:Decrease 62.82% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 20.04 (%).Trend:Decrease 17.36% than previous quarter

Overall: decreasing (-69.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 263.14 (%).Trend:Increase 120.11% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 278.39 (%).Trend:Increase 5.8% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 174.28 (%).Trend:Decrease 37.4% than previous quarter

Overall: decreasing (-33.77%). 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 -499.79 (%).Trend:Increase 118.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -237.25 (%).Trend:Decrease 52.53% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -168.28 (%).Trend:Decrease 29.07% than previous quarter

Overall: increasing (-66.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 52.87 (%).Trend:Decrease 23.87% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.48 (%).Trend:Decrease 2.63% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.78 (%).Trend:Increase 6.41% than previous quarter

Overall: increasing (3.61%). 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 -137.21 (%).Trend:Increase 3.88% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -74.47 (%).Trend:Decrease 45.73% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -85.59 (%).Trend:Increase 14.93% than previous quarter

Overall: increasing (-37.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in liabilities on revenue, decreasing from 65.23% in Q1 2021 to 20.04% in Q3 2021.  Current assets on revenue also decreased from 263.14% in Q1 to 174.28% in Q3 2021, though the overall decrease is less dramatic (-33.77%) compared to liabilities.  Cost efficiency exhibits significant fluctuations in the ratio of retained earnings to revenue, increasing from -499.79% to -168.28% in Q3 2021.  Selling, general, and administrative (SG&A) expense ratio increased from Q1 to Q3 2021, with low variation. Investment efficiency shows substantial fluctuations in retained earnings on assets, increasing overall.