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 75.43 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.61 (%).Trend:Decrease 47.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 23.57 (%).Trend:Decrease 40.49% than previous quarter

Overall: decreasing (-68.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 235.58 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 141.01 (%).Trend:Decrease 40.14% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 98.42 (%).Trend:Decrease 30.2% than previous quarter

Overall: decreasing (-58.22%). 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 -2360.81 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1490.0 (%).Trend:Decrease 36.89% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1047.45 (%).Trend:Decrease 29.7% than previous quarter

Overall: increasing (-55.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.66 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.15 (%).Trend:Increase 29.06% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.27 (%).Trend:Increase 0.28% than previous quarter

Overall: increasing (29.42%). Fluctuation: **Neutral** (moderate 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 -918.15 (%).Trend:Decrease 11.36% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -947.29 (%).Trend:Increase 3.17% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -946.39 (%).Trend:Decrease 0.1% than previous quarter

Overall: decreasing (3.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1-Q3 2021 data reveals significant fluctuations. Liabilities on revenue decreased by 68.75%, while current assets on revenue decreased by 58.22%.  Retained earnings to revenue increased by -55.63%, showing significant variation.  Conversely, the SG&A expense ratio increased by 29.42%, exhibiting moderate fluctuation.  Retained earnings on assets decreased slightly (3.08%) with high variation.