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 75.46 (%).Trend:Increase 206.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.74 (%).Trend:Decrease 48.66% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 24.92 (%).Trend:Decrease 35.67% than previous quarter

Overall: decreasing (-66.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 110.56 (%).Trend:Increase 184.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 51.75 (%).Trend:Decrease 53.19% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 35.57 (%).Trend:Decrease 31.27% than previous quarter

Overall: decreasing (-67.83%). 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 -17.7 (%).Trend:Increase 247.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.42 (%).Trend:Decrease 63.73% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -3.54 (%).Trend:Decrease 44.86% than previous quarter

Overall: increasing (-80.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.78 (%).Trend:Decrease 4.27% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.95 (%).Trend:Decrease 7.1% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.44 (%).Trend:Decrease 2.13% than previous quarter

Overall: decreasing (-9.08%). 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 -4.66 (%).Trend:Increase 22.96% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.62 (%).Trend:Decrease 22.32% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -3.05 (%).Trend:Decrease 15.75% than previous quarter

Overall: increasing (-34.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency, liabilities on revenue, and current assets on revenue show significant fluctuations across Q1-Q3 2021, with notable increases and decreases.  Cost efficiency shows a generally decreasing trend in the SG&A expense ratio, with little fluctuation. The ratio of retained earnings to revenue and retained earnings on assets also show significant fluctuation, both with increases and decreases across the quarters.  Overall, financial performance exhibited considerable volatility during the period.