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 226.29 (%).Trend:Decrease 58.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 152.76 (%).Trend:Decrease 32.49% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 151.57 (%).Trend:Decrease 0.78% than previous quarter

Overall: decreasing (-33.02%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 11687.22 (%).Trend:Increase 1703.83% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4868.52 (%).Trend:Decrease 58.34% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 2928.74 (%).Trend:Decrease 39.84% than previous quarter

Overall: decreasing (-74.94%). 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 -4849.46 (%).Trend:Increase 65.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2454.68 (%).Trend:Decrease 49.38% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -1653.99 (%).Trend:Decrease 32.62% than previous quarter

Overall: increasing (-65.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 300.76 (%).Trend:Decrease 37.28% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 332.53 (%).Trend:Increase 10.56% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 331.22 (%).Trend:Decrease 0.39% than previous quarter

Overall: increasing (10.13%). 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 -39.92 (%).Trend:Decrease 87.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -48.32 (%).Trend:Increase 21.04% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -53.71 (%).Trend:Increase 11.15% than previous quarter

Overall: decreasing (34.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q1 2021 to Q3 2021, liabilities on revenue decreased overall (-33.02%), showing moderate fluctuation. Current assets on revenue decreased significantly (-74.94%) with high variation.  The ratio of retained earnings to revenue increased (-65.89%) with significant fluctuation. SG&A expense ratio increased slightly (10.13%) with low variation. Retained earnings on assets decreased (34.54%) significantly.