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 111.26 (%).Trend:Increase 204.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 109.28 (%).Trend:Decrease 1.78% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 58.29 (%).Trend:Decrease 46.66% than previous quarter

Overall: decreasing (-47.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 359.54 (%).Trend:Increase 273.28% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 494.11 (%).Trend:Increase 37.43% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 242.95 (%).Trend:Decrease 50.83% than previous quarter

Overall: decreasing (-32.43%). 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 -888.3 (%).Trend:Increase 185.04% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -985.45 (%).Trend:Increase 10.94% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -469.63 (%).Trend:Decrease 52.34% than previous quarter

Overall: increasing (-47.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.79 (%).Trend:Increase 16.32% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 55.46 (%).Trend:Increase 99.57% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.92 (%).Trend:Decrease 28.02% than previous quarter

Overall: increasing (43.65%). Fluctuation: **Significant** (high 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 -94.16 (%).Trend:Decrease 7.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -83.82 (%).Trend:Decrease 10.98% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -83.8 (%).Trend:Decrease 0.02% than previous quarter

Overall: increasing (-11.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.04 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.43 (USD).Trend:Increase 975.0% than previous quarter
Year 2021 Quarter 3: Earning Per Share -0.43 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (975.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased by 47.61% overall but with significant quarter-to-quarter variations.  Current assets on revenue also decreased by 32.43% overall with significant fluctuations.  Cost efficiency shows significant fluctuation. The ratio of retained earnings to revenue trended upward with significant variation.  SG&A expense ratio saw an increase overall, but with considerable fluctuations across quarters. Invest efficiency shows an increasing trend (but decreasing in absolute terms) with significant variation in retained earnings on assets.  Earnings per share trended downward with a large increase in Q2 2021 and minor changes in other quarters.