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 278.49 (%).Trend:Increase 205.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 136.92 (%).Trend:Decrease 50.83% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 86.82 (%).Trend:Decrease 36.59% than previous quarter

Overall: decreasing (-68.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 232.74 (%).Trend:Increase 236.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 120.68 (%).Trend:Decrease 48.15% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 78.57 (%).Trend:Decrease 34.89% than previous quarter

Overall: decreasing (-66.24%). 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 -710.28 (%).Trend:Increase 191.82% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -348.93 (%).Trend:Decrease 50.87% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -230.26 (%).Trend:Decrease 34.01% than previous quarter

Overall: increasing (-67.58%). 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 -137.4 (%).Trend:Decrease 7.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -136.54 (%).Trend:Decrease 0.63% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -139.85 (%).Trend:Increase 2.42% than previous quarter

Overall: decreasing (1.78%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2021 financial data illustrates significant volatility. Working capital efficiency (liabilities and current assets) experienced substantial decreases from Q1 to Q3, followed by a substantial increase in Q1.  Cost efficiency (retained earnings to revenue) showed increases with negative values.  Investment efficiency (retained earnings on assets) exhibited a slightly downward trend, though with significant quarter-to-quarter variations.  Understanding the factors behind these shifts is crucial for sound strategic planning.