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 63.9 (%).Trend:Increase 163.83% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 36.13 (%).Trend:Decrease 43.46% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 23.89 (%).Trend:Decrease 33.88% than previous quarter

Overall: decreasing (-62.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 234.61 (%).Trend:Increase 153.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.38 (%).Trend:Decrease 62.33% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 51.28 (%).Trend:Decrease 41.98% than previous quarter

Overall: decreasing (-78.14%). 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 3.02 (%).Trend:Increase 38.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2.3 (%).Trend:Decrease 176.16% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -2.8 (%).Trend:Increase 21.74% than previous quarter

Overall: decreasing (-192.72%). 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 0.51 (%).Trend:Decrease 49.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.88 (%).Trend:Decrease 272.55% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -1.72 (%).Trend:Increase 95.45% than previous quarter

Overall: decreasing (-437.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2021 to Q3 2021 displays significant fluctuations in working capital efficiency, cost efficiency, and investment efficiency. Liabilities and current assets on revenue showed marked decreases, then increases. The ratio of retained earnings to revenue experienced considerable negative growth. Investment efficiency, as measured by retained earnings on assets, declined significantly.  These results highlight considerable instability and volatility in various crucial financial areas.