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 127.36 (%).Trend:Increase 149.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 94.55 (%).Trend:Decrease 25.76% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 96.78 (%).Trend:Increase 2.36% than previous quarter

Overall: decreasing (-24.01%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 106.55 (%).Trend:Increase 139.82% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 116.77 (%).Trend:Increase 9.59% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 97.49 (%).Trend:Decrease 16.51% than previous quarter

Overall: decreasing (-8.5%). Fluctuation: **Little** (low 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 -585.14 (%).Trend:Increase 103.15% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -304.43 (%).Trend:Decrease 47.97% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -210.19 (%).Trend:Decrease 30.96% than previous quarter

Overall: increasing (-64.08%). 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 -77.42 (%).Trend:Increase 1.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -69.08 (%).Trend:Decrease 10.77% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -66.34 (%).Trend:Decrease 3.97% than previous quarter

Overall: increasing (-14.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2021 reveal a decreasing trend in working capital efficiency, measured by liabilities on revenue declining from 127.36% to 96.78% and current assets on revenue decreasing from 106.55% to 97.49%.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a significant, but overall increasing trend, fluctuating greatly from -585.14% to -210.19% between the quarters.  Investment efficiency, measured by retained earnings on assets, also shows a significant increasing trend, with a decline in values from -77.42% to -66.34% throughout the reporting period.