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 154.0 (%).Trend:Increase 421.68% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 73.21 (%).Trend:Decrease 52.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 37.63 (%).Trend:Decrease 48.6% than previous quarter

Overall: decreasing (-75.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 263.22 (%).Trend:Increase 565.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 115.99 (%).Trend:Decrease 55.93% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 50.79 (%).Trend:Decrease 56.21% than previous quarter

Overall: decreasing (-80.7%). 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 87.31 (%).Trend:Increase 286.67% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 33.34 (%).Trend:Decrease 61.81% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 20.09 (%).Trend:Decrease 39.74% than previous quarter

Overall: decreasing (-76.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 67.7 (%).Trend:Increase 45.75% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.13 (%).Trend:Decrease 17.09% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.08 (%).Trend:Decrease 9.0% than previous quarter

Overall: decreasing (-24.55%). Fluctuation: **Neutral** (moderate 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 13.89 (%).Trend:Decrease 27.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 12.63 (%).Trend:Decrease 9.07% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 15.03 (%).Trend:Increase 19.0% than previous quarter

Overall: increasing (8.21%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -9.0 (USD).Trend:Decrease 1000.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -10.0 (USD).Trend:Increase 11.11% than previous quarter
Year 2021 Quarter 3: Earning Per Share -10.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (11.11%). Fluctuation: **Significant** (high variation).



Working capital efficiency data for Q1-Q3 2021 shows significant fluctuations in both liabilities on revenue (decreasing by 75.56%) and current assets on revenue (decreasing by 80.7%).  Cost efficiency, measured by the ratio of retained earnings to revenue, also shows a significant decrease (-76.99%) with high variation.  SG&A expense ratio decreased by 24.55% with neutral fluctuation. Invest efficiency, indicated by retained earnings on assets, shows a slight increase (8.21%) with little fluctuation.  Earning per share has a significant decrease (11.11%) from Q1-Q3 2021, with a notable negative trend.