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 116.98 (%).Trend:Decrease 13.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 63.84 (%).Trend:Decrease 45.43% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 47.74 (%).Trend:Decrease 25.22% than previous quarter

Overall: decreasing (-59.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 182.14 (%).Trend:Decrease 25.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 97.14 (%).Trend:Decrease 46.67% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 70.43 (%).Trend:Decrease 27.5% than previous quarter

Overall: decreasing (-61.33%). 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 -157.57 (%).Trend:Decrease 6.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -68.46 (%).Trend:Decrease 56.55% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -38.36 (%).Trend:Decrease 43.97% than previous quarter

Overall: increasing (-75.66%). 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 -37.69 (%).Trend:Increase 20.26% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -35.34 (%).Trend:Decrease 6.24% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -31.19 (%).Trend:Decrease 11.74% than previous quarter

Overall: increasing (-17.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2021 data shows a substantial decrease in liabilities on revenue (-59.19%) and current assets on revenue (-61.33%), suggesting potential working capital concerns.  The ratio of retained earnings to revenue increased (-75.66%), while retained earnings on assets also increased (-17.25%).  The considerable fluctuations in all metrics require closer examination.