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 48.72 (%).Trend:Increase 112.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.1 (%).Trend:Decrease 27.96% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 36.55 (%).Trend:Increase 4.13% than previous quarter

Overall: decreasing (-24.98%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 155.18 (%).Trend:Increase 248.56% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.18 (%).Trend:Decrease 59.93% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 42.4 (%).Trend:Decrease 31.81% than previous quarter

Overall: decreasing (-72.68%). 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 859.03 (%).Trend:Increase 170.33% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 368.31 (%).Trend:Decrease 57.12% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 206.59 (%).Trend:Decrease 43.91% than previous quarter

Overall: decreasing (-75.95%). 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 56.38 (%).Trend:Decrease 11.21% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 56.75 (%).Trend:Increase 0.66% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 48.29 (%).Trend:Decrease 14.91% than previous quarter

Overall: decreasing (-14.35%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance for Q1-Q3 2021 reveals substantial declines in working capital efficiency, particularly with current assets on revenue.  The ratio of retained earnings to revenue also decreased significantly.  Invest efficiency saw a smaller but still negative overall trend in retained earnings on assets, showing little fluctuation.