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 73.32 (%).Trend:Increase 129.84% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 34.72 (%).Trend:Decrease 52.65% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 24.28 (%).Trend:Decrease 30.07% than previous quarter

Overall: decreasing (-66.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 469.16 (%).Trend:Increase 162.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 222.97 (%).Trend:Decrease 52.47% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 153.19 (%).Trend:Decrease 31.3% than previous quarter

Overall: decreasing (-67.35%). 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 -464.56 (%).Trend:Increase 127.24% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -207.93 (%).Trend:Decrease 55.24% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -130.97 (%).Trend:Decrease 37.01% than previous quarter

Overall: increasing (-71.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.52 (%).Trend:Decrease 8.69% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.94 (%).Trend:Decrease 3.81% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.56 (%).Trend:Decrease 3.46% than previous quarter

Overall: decreasing (-7.13%). 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 -86.87 (%).Trend:Decrease 13.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -81.89 (%).Trend:Decrease 5.73% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -75.9 (%).Trend:Decrease 7.31% than previous quarter

Overall: increasing (-12.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


During Q1-Q3 2021, liabilities and current assets on revenue decreased significantly (-66.88% and -67.35% respectively), showing high variability.  The ratio of retained earnings to revenue increased by -71.81% with significant fluctuation, while the SG&A expense ratio steadily decreased (-7.13%). Retained earnings on assets increased by -12.63% with significant variation.