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 61.17 (%).Trend:Increase 164.23% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.66 (%).Trend:Decrease 51.51% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 23.37 (%).Trend:Decrease 21.21% than previous quarter

Overall: decreasing (-61.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 1: Current assets on Revenue 837.6 (%).Trend:Increase 503.28% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 378.02 (%).Trend:Decrease 54.87% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 225.81 (%).Trend:Decrease 40.27% than previous quarter

Overall: decreasing (-73.04%). 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 -188.4 (%).Trend:Increase 118.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -81.13 (%).Trend:Decrease 56.94% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -35.63 (%).Trend:Decrease 56.08% than previous quarter

Overall: increasing (-81.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.3 (%).Trend:Decrease 3.6% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.75 (%).Trend:Decrease 4.95% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.86 (%).Trend:Decrease 9.71% than previous quarter

Overall: decreasing (-14.19%). 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 -20.66 (%).Trend:Decrease 59.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -19.42 (%).Trend:Decrease 6.0% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets -13.87 (%).Trend:Decrease 28.58% than previous quarter

Overall: increasing (-32.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1-Q3 2021 data shows significant volatility across multiple metrics.  Liabilities on revenue decreased (-61.79%), mirroring the decline in current assets on revenue (-73.04%).  The ratio of retained earnings to revenue improved notably (-81.09%), contrasted by a smaller decrease in SG&A expenses (-14.19%).  Retained earnings on assets also improved significantly (-32.87%).