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 180.27 (%).Trend:Increase 279.68% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 87.03 (%).Trend:Decrease 51.72% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 62.98 (%).Trend:Decrease 27.63% than previous quarter

Overall: decreasing (-65.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 399.6 (%).Trend:Increase 388.09% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 192.69 (%).Trend:Decrease 51.78% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 126.3 (%).Trend:Decrease 34.45% than previous quarter

Overall: decreasing (-68.39%). 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 -1806.59 (%).Trend:Increase 321.46% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -805.89 (%).Trend:Decrease 55.39% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -573.15 (%).Trend:Decrease 28.88% than previous quarter

Overall: increasing (-68.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 118.96 (%).Trend:Increase 14.21% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 99.61 (%).Trend:Decrease 16.27% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 96.83 (%).Trend:Decrease 2.79% than previous quarter

Overall: decreasing (-18.6%). Fluctuation: **Neutral** (moderate 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 -324.48 (%).Trend:Decrease 1.37% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -318.95 (%).Trend:Decrease 1.7% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -348.97 (%).Trend:Increase 9.41% than previous quarter

Overall: decreasing (7.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 1: Earning Per Share -0.41 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.74 (USD).Trend:Increase 80.49% than previous quarter
Year 2021 Quarter 3: Earning Per Share -1.12 (USD).Trend:Increase 51.35% than previous quarter

Overall: decreasing (173.17%). Fluctuation: **Significant** (high variation).



From Q1 2021 to Q3 2021, liabilities on revenue decreased significantly (-65.06%), and current assets on revenue also decreased significantly (-68.39%), both showing high variability.  Ratio of retained earnings to revenue increased significantly (-68.27%), also exhibiting high fluctuation. SG&A expense ratio decreased moderately (-18.6%), showing moderate fluctuation. Retained earnings on assets decreased (-7.55%), with significant variation.  Earnings per share showed a significant decrease (-173.17%), with significant fluctuation.