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 128.27 (%).Trend:Increase 158.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 72.49 (%).Trend:Decrease 43.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 39.9 (%).Trend:Decrease 44.96% than previous quarter

Overall: decreasing (-68.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 885.72 (%).Trend:Increase 394.59% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 167.86 (%).Trend:Decrease 81.05% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 100.01 (%).Trend:Decrease 40.42% than previous quarter

Overall: decreasing (-88.71%). 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 -403.46 (%).Trend:Increase 476.95% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -212.64 (%).Trend:Decrease 47.3% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -133.87 (%).Trend:Decrease 37.04% than previous quarter

Overall: increasing (-66.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.23 (%).Trend:Decrease 14.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 55.18 (%).Trend:Increase 12.09% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 55.16 (%).Trend:Decrease 0.04% than previous quarter

Overall: increasing (12.05%). 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 -13.61 (%).Trend:Increase 87.47% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -12.4 (%).Trend:Decrease 8.89% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -12.78 (%).Trend:Increase 3.06% than previous quarter

Overall: increasing (-6.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period Q1 2021 to Q3 2021 demonstrates considerable volatility.  Liabilities on revenue decreased significantly (-68.89%), displaying high variation. Current assets on revenue also decreased substantially (-88.71%) with significant fluctuation. The ratio of retained earnings to revenue showed an overall increase (-66.82%), and high variation. SG&A expense ratio increased slightly (12.05%), but with low variation. Retained earnings on assets showed an overall slight increase (-6.1%), with significant fluctuation.