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 60.35 (%).Trend:Increase 225.34% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31.3 (%).Trend:Decrease 48.14% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 18.78 (%).Trend:Decrease 40.0% than previous quarter

Overall: decreasing (-68.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 478.98 (%).Trend:Increase 295.85% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 231.07 (%).Trend:Decrease 51.76% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 151.13 (%).Trend:Decrease 34.6% than previous quarter

Overall: decreasing (-68.45%). 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 -559.0 (%).Trend:Increase 171.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -283.65 (%).Trend:Decrease 49.26% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -203.43 (%).Trend:Decrease 28.28% than previous quarter

Overall: increasing (-63.61%). 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 -82.29 (%).Trend:Decrease 26.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -86.63 (%).Trend:Increase 5.27% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -93.42 (%).Trend:Increase 7.84% than previous quarter

Overall: decreasing (13.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in 2021, with liabilities on revenue decreasing from 60.35% in Q1 to 18.78% in Q3, and current assets on revenue also decreasing from 478.98% in Q1 to 151.13% in Q3.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows an increasing trend, though with large fluctuations.  The ratio rose from -559.0% in Q1 to -203.43% in Q3. Investment efficiency, as measured by retained earnings on assets, shows a decreasing trend throughout the three quarters of 2021.