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 127.82 (%).Trend:Increase 14.03% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 68.18 (%).Trend:Decrease 46.66% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 50.72 (%).Trend:Decrease 25.61% than previous quarter

Overall: decreasing (-60.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 1077.45 (%).Trend:Increase 121.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 509.47 (%).Trend:Decrease 52.72% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 315.98 (%).Trend:Decrease 37.98% than previous quarter

Overall: decreasing (-70.67%). 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 -1766.4 (%).Trend:Increase 98.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1007.75 (%).Trend:Decrease 42.95% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -727.99 (%).Trend:Decrease 27.76% than previous quarter

Overall: increasing (-58.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.58 (%).Trend:Decrease 27.08% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 57.23 (%).Trend:Increase 6.81% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59.9 (%).Trend:Increase 4.67% than previous quarter

Overall: increasing (11.8%). 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 -109.89 (%).Trend:Decrease 12.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -124.18 (%).Trend:Increase 13.0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -131.41 (%).Trend:Increase 5.82% than previous quarter

Overall: decreasing (19.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q1 2021 to Q3 2021, liabilities on revenue decreased significantly (-60.32%), showing considerable fluctuation.  Similarly, current assets on revenue dropped substantially (-70.67%), also with high variation.  The ratio of retained earnings to revenue increased (-58.79%), exhibiting significant fluctuation.  The SG&A expense ratio showed a small increase (11.8%), with limited variation.  Retained earnings on assets decreased (-19.58%) with significant volatility.