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 372.15 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 377.35 (%).Trend:Increase 1.4% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 386.45 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (3.84%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 850.38 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 778.12 (%).Trend:Decrease 8.5% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 692.98 (%).Trend:Decrease 10.94% than previous quarter

Overall: decreasing (-18.51%). Fluctuation: **Neutral** (moderate 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 -873.33 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -971.67 (%).Trend:Increase 11.26% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1078.33 (%).Trend:Increase 10.98% than previous quarter

Overall: decreasing (23.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -96.95 (%).Trend:Decrease 14.75% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -117.74 (%).Trend:Increase 21.44% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -145.79 (%).Trend:Increase 23.82% than previous quarter

Overall: decreasing (50.38%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2021 financial data reveals mixed results. Liabilities on revenue show a slight increase, though with little fluctuation. Current assets, however, are decreasing. Cost efficiency, measured by retained earnings on revenue, exhibits significant fluctuations. Investment efficiency (retained earnings on assets) is also in decline with significant fluctuations.