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 606.66 (%).Trend:Increase 209.09% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 247.05 (%).Trend:Decrease 59.28% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 163.71 (%).Trend:Decrease 33.73% than previous quarter

Overall: decreasing (-73.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 2055.63 (%).Trend:Increase 142.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1226.23 (%).Trend:Decrease 40.35% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 736.21 (%).Trend:Decrease 39.96% than previous quarter

Overall: decreasing (-64.19%). 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 -11266.72 (%).Trend:Increase 307.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6104.67 (%).Trend:Decrease 45.82% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -4196.73 (%).Trend:Decrease 31.25% than previous quarter

Overall: increasing (-62.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 214.28 (%).Trend:Increase 44.82% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 207.87 (%).Trend:Decrease 2.99% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 192.69 (%).Trend:Decrease 7.3% than previous quarter

Overall: decreasing (-10.08%). 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 -428.22 (%).Trend:Increase 49.39% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -386.42 (%).Trend:Decrease 9.76% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -420.24 (%).Trend:Increase 8.75% than previous quarter

Overall: increasing (-1.86%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1 2021 to Q3 2021 data reveals significant fluctuations across all analyzed metrics. Liabilities and current assets on revenue both decreased substantially, indicating potential working capital challenges.  The ratio of retained earnings to revenue also decreased significantly, while the SG&A expense ratio showed a smaller, more stable decrease. Retained earnings on assets experienced a small overall increase despite significant quarter-to-quarter changes.