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 208.24 (%).Trend:Increase 197.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 98.8 (%).Trend:Decrease 52.55% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 62.29 (%).Trend:Decrease 36.95% than previous quarter

Overall: decreasing (-70.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 330.11 (%).Trend:Increase 230.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 156.31 (%).Trend:Decrease 52.65% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 99.13 (%).Trend:Decrease 36.58% than previous quarter

Overall: decreasing (-69.97%). 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 -217.36 (%).Trend:Increase 212.07% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -105.42 (%).Trend:Decrease 51.5% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -69.61 (%).Trend:Decrease 33.97% than previous quarter

Overall: increasing (-67.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.28 (%).Trend:Increase 2.08% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.38 (%).Trend:Increase 0.81% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.23 (%).Trend:Decrease 1.21% than previous quarter

Overall: decreasing (-0.41%). 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 -28.22 (%).Trend:Decrease 0.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -28.53 (%).Trend:Increase 1.1% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -29.22 (%).Trend:Increase 2.42% than previous quarter

Overall: decreasing (3.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased overall but with significant quarter-to-quarter variation, from a high of 208.24% in Q1 2021 to a low of 62.29% in Q3 2021 before increasing again. Current assets on revenue also exhibited significant fluctuation, decreasing overall. Cost efficiency shows a significant fluctuation in the ratio of retained earnings to revenue, increasing from negative values overall. The selling, general, and administrative (SG&A) expense ratio displays little fluctuation, decreasing slightly overall. Investment efficiency shows a significant fluctuation in retained earnings on assets, decreasing overall.