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 102.84 (%).Trend:Increase 194.16% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.25 (%).Trend:Decrease 54.05% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 32.78 (%).Trend:Decrease 30.62% than previous quarter

Overall: decreasing (-68.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 141.3 (%).Trend:Increase 190.5% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 68.21 (%).Trend:Decrease 51.73% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 47.29 (%).Trend:Decrease 30.67% than previous quarter

Overall: decreasing (-66.53%). 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 -80.33 (%).Trend:Increase 198.18% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -35.78 (%).Trend:Decrease 55.46% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -21.89 (%).Trend:Decrease 38.82% than previous quarter

Overall: increasing (-72.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.6 (%).Trend:Increase 0.34% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.54 (%).Trend:Decrease 7.26% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.34 (%).Trend:Decrease 1.48% than previous quarter

Overall: decreasing (-8.63%). Fluctuation: **Little** (low 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 -21.67 (%).Trend:Increase 2.9% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -20.57 (%).Trend:Decrease 5.08% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -19.05 (%).Trend:Decrease 7.39% than previous quarter

Overall: increasing (-12.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q1 2021 to Q3 2021 displays significant volatility. Liabilities and current assets on revenue decreased noticeably, though with substantial quarterly variations. The ratio of retained earnings to revenue shows a large but volatile increase. Selling, General & Administrative (SG&A) expense ratio exhibits a downward trend, with minor fluctuations. Investment efficiency reveals a small increase in retained earnings on assets, despite high quarter-to-quarter fluctuations.