Working Capital Efficiency
The data from Quater 1 in 2021 to Quater 3 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 395.78 (%).Trend:Increase 177.94% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 192.51 (%).Trend:Decrease 51.36% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 128.79 (%).Trend:Decrease 33.1% than previous quarter

Overall: decreasing (-67.46%). 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 -324.67 (%).Trend:Increase 147.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -157.63 (%).Trend:Decrease 51.45% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -105.32 (%).Trend:Decrease 33.19% than previous quarter

Overall: increasing (-67.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.52 (%).Trend:Decrease 1.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.06 (%).Trend:Decrease 2.36% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.65 (%).Trend:Increase 3.1% than previous quarter

Overall: increasing (0.67%). 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 -40.28 (%).Trend:Decrease 16.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -40.29 (%).Trend:Increase 0.02% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -40.04 (%).Trend:Decrease 0.62% than previous quarter

Overall: increasing (-0.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2021 to Q3 2021 financial data shows working capital efficiency decreasing significantly due to substantial fluctuations in current assets on revenue.  Cost efficiency, specifically the ratio of retained earnings to revenue, also exhibits a high degree of volatility, increasing overall but with considerable quarterly shifts.  Selling, general, and administrative (SG&A) expense ratios show a slight overall increase, with relatively little variation.  Investment efficiency, as represented by retained earnings on assets, has increased slightly with significant variation between periods. Overall, the data indicates a volatile and possibly inefficient financial performance pattern.