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 43.07 (%).Trend:Increase 124.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 21.62 (%).Trend:Decrease 49.8% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 13.92 (%).Trend:Decrease 35.62% than previous quarter

Overall: decreasing (-67.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 506.39 (%).Trend:Increase 145.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 242.5 (%).Trend:Decrease 52.11% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 165.83 (%).Trend:Decrease 31.62% than previous quarter

Overall: decreasing (-67.25%). 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 -485.69 (%).Trend:Increase 88.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -208.23 (%).Trend:Decrease 57.13% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -126.68 (%).Trend:Decrease 39.16% than previous quarter

Overall: increasing (-73.92%). 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 -87.54 (%).Trend:Decrease 20.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -79.26 (%).Trend:Decrease 9.46% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -69.57 (%).Trend:Decrease 12.23% than previous quarter

Overall: increasing (-20.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2021 to Q3 2021 financial data shows significant volatility in working capital efficiency. Liabilities and current assets on revenue both decreased considerably. The ratio of retained earnings to revenue, despite fluctuations, demonstrates an overall increasing trend.  Investment efficiency (retained earnings on assets) also shows an overall increasing pattern.  Analyzing the underlying factors behind these substantial fluctuations is crucial for sound financial decision-making.