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 212.77 (%).Trend:Increase 119.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 124.01 (%).Trend:Decrease 41.72% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 124.61 (%).Trend:Increase 0.48% than previous quarter

Overall: decreasing (-41.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 951.62 (%).Trend:Increase 100.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 454.45 (%).Trend:Decrease 52.24% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 270.82 (%).Trend:Decrease 40.41% than previous quarter

Overall: decreasing (-71.54%). 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 -1443.68 (%).Trend:Increase 143.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -776.19 (%).Trend:Decrease 46.24% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -523.54 (%).Trend:Decrease 32.55% than previous quarter

Overall: increasing (-63.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 51.8 (%).Trend:Decrease 20.06% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 55.4 (%).Trend:Increase 6.95% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 53.36 (%).Trend:Decrease 3.68% than previous quarter

Overall: increasing (3.01%). 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 -80.62 (%).Trend:Increase 13.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -88.46 (%).Trend:Increase 9.72% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -97.38 (%).Trend:Increase 10.08% than previous quarter

Overall: decreasing (20.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2021 to Q3 2021 financial data reveals significant fluctuations.  Liabilities on revenue decreased by 41.43%, with considerable variation.  Current assets on revenue also decreased sharply by 71.54%, demonstrating high variability.  Cost efficiency metrics are mixed, with a significant improvement in retained earnings on revenue (-63.74%) contrasting with minor fluctuations in SG&A expenses.  Retained earnings on assets decreased by 20.79%, exhibiting substantial fluctuation.