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 298.69 (%).Trend:Increase 559.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 141.45 (%).Trend:Decrease 52.64% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 92.32 (%).Trend:Decrease 34.73% than previous quarter

Overall: decreasing (-69.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 251.08 (%).Trend:Increase 266.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 99.73 (%).Trend:Decrease 60.28% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 53.64 (%).Trend:Decrease 46.21% than previous quarter

Overall: decreasing (-78.64%). 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 74.84 (%).Trend:Increase 129.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 17.07 (%).Trend:Decrease 77.19% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 6.79 (%).Trend:Decrease 60.22% than previous quarter

Overall: decreasing (-90.93%). 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 4.73 (%).Trend:Decrease 56.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 2.33 (%).Trend:Decrease 50.74% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 1.43 (%).Trend:Decrease 38.63% than previous quarter

Overall: decreasing (-69.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations are observed in working capital efficiency, cost efficiency, and investment efficiency metrics across Q1-Q3 2021. Liabilities on revenue increased drastically in Q1 2021, then decreased substantially in subsequent quarters.  Current assets on revenue also show a large increase in Q1 2021 followed by substantial decreases, illustrating significant instability. Similarly, the ratio of retained earnings to revenue demonstrates large swings, with a substantial decrease over the period.  Investment efficiency, measured by retained earnings on assets, also experienced substantial decreases and large fluctuations.