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 278.55 (%).Trend:Increase 193.15% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 222.95 (%).Trend:Decrease 19.96% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 99.03 (%).Trend:Decrease 55.58% than previous quarter

Overall: decreasing (-64.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 454.64 (%).Trend:Increase 270.77% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 217.83 (%).Trend:Decrease 52.09% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 136.36 (%).Trend:Decrease 37.4% than previous quarter

Overall: decreasing (-70.01%). 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 -133.2 (%).Trend:Increase 195.21% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -71.45 (%).Trend:Decrease 46.36% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -50.96 (%).Trend:Decrease 28.68% than previous quarter

Overall: increasing (-61.74%). 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 -14.44 (%).Trend:Decrease 15.36% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -14.78 (%).Trend:Increase 2.35% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -16.18 (%).Trend:Increase 9.47% than previous quarter

Overall: decreasing (12.05%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2021 to Q3 2021 indicate significant volatility across key metrics. Liabilities on revenue decreased dramatically from Q1 to Q3 2021. Current assets on revenue also show a substantial decrease, with similar volatility. Cost efficiency, reflected in the ratio of retained earnings to revenue, is an increasing trend but with notable fluctuations. Invest efficiency, measured by retained earnings on assets, shows a decreasing trend. This overall volatility in performance warrants further analysis.