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 523.0 (%).Trend:Decrease 99.05% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 507.93 (%).Trend:Decrease 2.88% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 137.89 (%).Trend:Decrease 72.85% than previous quarter

Overall: decreasing (-73.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 934.25 (%).Trend:Decrease 96.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1131.73 (%).Trend:Increase 21.14% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 554.83 (%).Trend:Decrease 50.98% than previous quarter

Overall: decreasing (-40.61%). 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 -27834.85 (%).Trend:Decrease 98.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -27419.68 (%).Trend:Decrease 1.49% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -6481.48 (%).Trend:Decrease 76.36% than previous quarter

Overall: increasing (-76.71%). 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 -1639.79 (%).Trend:Decrease 54.39% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1260.85 (%).Trend:Decrease 23.11% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -823.95 (%).Trend:Decrease 34.65% than previous quarter

Overall: increasing (-49.75%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1 2021 to Q3 2021 reveals significant fluctuations across key metrics. Liabilities on revenue decreased substantially (-73.63%), while current assets on revenue showed an overall decline (-40.61%).  Cost efficiency, as measured by the ratio of retained earnings to revenue, improved (-76.71%). Investment efficiency, indicated by retained earnings on assets, also improved (-49.75%).  All metrics demonstrate high variability.