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 data for Q1-Q3 2021 shows a significant decrease in working capital efficiency, highlighted by the substantial drop in current assets on revenue.  Cost efficiency is also significantly decreased, as seen in the ratio of retained earnings to revenue.  In contrast, invest efficiency exhibits a modest decrease in retained earnings on assets with low fluctuation.