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 1395.78 (%).Trend:Increase 483.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 688.99 (%).Trend:Decrease 50.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 503.35 (%).Trend:Decrease 26.94% than previous quarter

Overall: decreasing (-63.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 8898.32 (%).Trend:Increase 659.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3942.26 (%).Trend:Decrease 55.7% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 1921.18 (%).Trend:Decrease 51.27% than previous quarter

Overall: decreasing (-78.41%). 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 -4236.1 (%).Trend:Increase 942.89% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2519.54 (%).Trend:Decrease 40.52% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1954.42 (%).Trend:Decrease 22.43% than previous quarter

Overall: increasing (-53.86%). 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 -42.86 (%).Trend:Increase 25.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -53.04 (%).Trend:Increase 23.75% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -66.09 (%).Trend:Increase 24.6% than previous quarter

Overall: decreasing (54.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1 2021 to Q3 2021 shows significant variation in key metrics. Liabilities on revenue decreased by 63.94%, and current assets on revenue decreased by 78.41%. The ratio of retained earnings to revenue increased by -53.86%, while retained earnings on assets decreased by 54.2%, indicating substantial fluctuation.